Retail Dealers of Vapor Products
Who Must File?
The dealer who first sells, consumes, handles or distributes vapor products in Louisiana is required to file a return and pay the taxes
Any retailer receiving vapor products from a source other than a Louisiana Authorized Tobacco Wholesaler will need to file a Tobacco Tax Return for Retail Dealers of Vapor Products, Form R-5608. This return must be completed by retail dealers who receive ANY vapor products from sources on which the excise tax has not been paid. This return should also be completed by retail dealers who blend products to form a consumable liquid solution that is depleted as a vapor.
Vapor products received from Louisiana Authorized Tobacco Wholesalers will have the tax paid by the wholesale dealer. A retail dealer who purchases ALL of his vapor products from a registered Louisiana Authorized Tobacco Wholesaler is not required to complete the return. A listing of Louisiana Authorized Tobacco Wholesalers may be found on the Office of Alcohol and Tobacco Control’s website at https://atc.louisiana.gov/.
Rate of Tax
| Taxable Period | Tax Rate |
|---|---|
| Beginning on July 1, 2023 | 15 cents |
| Prior to July 1, 2023 | 5 cents |
Date Tax Due
The return and payment must be filed on or before the 20th day of the month following the month the taxable month. .