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2026 Regular Session
HOUSE BILL NO. 782
BY REPRESENTATIVES BRASS, BACALA, BERAULT, BILLINGS, ROBBY
CARTER, CARVER, CHASSION, CHENEVERT, DOMANGUE, EDMONSTON,
FISHER, GALLE, GREEN, HEBERT, JACKSON, TRAVIS JOHNSON, KNOX,
LAFLEUR, TERRY LANDRY, MACK, MARTINEZ, MURRAY, NEWELL,
ORGERON, SPELL, STAGNI, WILEY, WYBLE, AND ZERINGUE
1 AN ACT
2 To amend and reenact R.S. 26: 901(introductory paragraph), (1)(introductory paragraph),
3 and (32)(introductory paragraph), 903(1) through (4), 911(B)(2), 916(B),
4 918(A)(introductory paragraph) and (1) and (3) and 926.1(J) and (K), and R.S.
5 47:843(C)(3), and to enact R.S. 26:901(36), 901.1(D), 911(F), 914.1, 918(E), and
6 926, and R.S. 47:841(B)(8), relative to vapor and alternative nicotine products and
7 modified risk tobacco products; to provide for the definitions of an alternative
8 nicotine product, a vapor product, and a nicotine analogue; to provide for facts and
9 findings; to provide for an increase in permit fees; to require a wholesale dealer to
10 verify that a retail dealer has a valid permit; to provide for requirements for certain
11 permitted manufacturers and dealers of vapor products; to provide for limitations and
12 requirements; to except certain sales of vapor products relative to affiliated entities;
13 to provide for certain exceptions; to provide for the suspension or revocation of
14 permits; to provide for the seizure and forfeiture of alternative nicotine and vapor
15 products; to provide for penalties; to provide for submission of marketing approval
16 of alternative nicotine products to the commissioner of the alcohol and tobacco
17 commission; to provide for imposition of tax; to provide for use of stamps; to
18 provide for severability; and to provide for related matters.
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1 Be it enacted by the Legislature of Louisiana:
2 Section 1. R.S. 26:901(introductory paragraph), (1)(introductory paragraph), and
3 (32)(introductory paragraph), 903(1) through (4), 911(B)(2), 916(B), 918(A)(introductory
4 paragraph) and (1) and (3) and 926.1(J) and (K) are hereby amended and reenacted and R.S.
5 26:901(36), 901.1(D), 911(F), 914.1, 918(E), and 926 are hereby enacted to read as follows:
6 §901. Definitions
7 As used in this Chapter, the following terms have the meaning meanings
8 ascribed to them in this Section, unless the context clearly indicates otherwise:
9 (1) "Alternative nicotine product" means any noncombustible product
10 containing nicotine or a nicotine analogue that is intended for human consumption,
11 whether chewed, absorbed, dissolved, or ingested by any other means. "Alternative
12 nicotine product" does not include any of the following:
13 * * *
14 (32) "Vapor product" means any noncombustible product containing
15 nicotine, a nicotine analogue, or other substances that employs employ a heating
16 element, power source, electronic circuit, or other electronic, chemical, or
17 mechanical means, regardless of shape or size, that can be used to produce vapor
18 from nicotine or other substances. "Vapor product" includes any electronic cigarette,
19 electronic cigar, electronic cigarillo, electronic pipe, or similar product or device, and
20 any vapor cartridge or other container of nicotine or nicotine analogue in a solution
21 or other form that is intended to be used with or in an electronic cigarette, electronic
22 cigar, electronic cigarillo, electronic pipe, or similar product or device. "Vapor
23 product" does not include any of the following:
24 * * *
25 (36)(a) "Nicotine analogue" means a substance with either of the following
26 characteristics:
27 (i) The chemical structure is substantially similar to the chemical structure
28 of nicotine.
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1 (ii) Has, purports to have, or is represented to have, an effect on the central
2 nervous system that is similar to or greater than the effect of nicotine on the central
3 nervous system.
4 (b) Factors relevant to determining whether a substance is a nicotine
5 analogue include but are not limited to the marketing, advertising, and labeling of the
6 substance, and whether the substance has been manufactured, formulated, sold,
7 distributed, or marketed with the intent to avoid the provisions of this Chapter and
8 other applicable provisions of law.
9 * * *
10 §901.1. Facts and findings
11 * * *
12 D. The provisions of this Chapter shall not apply to lawful activities
13 authorized pursuant to R.S. 40:1046 et seq. or R.S. 40:966(F), and regulated by the
14 Louisiana Department of Health.
15 * * *
16 §903. Permit fees
17 The fees for each permit shall not exceed amounts provided for in the
18 following schedule and in accordance with regulations promulgated pursuant to the
19 provisions of the Administrative Procedure Act:
20 (1) Retail dealer permit – $ 25.00 $100.00 per year or any portion thereof.
21 (2) Vending machine operator – $75.00 $300.00 per year or any portion
22 thereof.
23 (3) Vending machine – $5.00 $20.00 per machine per year or any portion
24 thereof.
25 (4) Wholesale dealer – $75.00 $300.00 per year or any portion thereof.
26 * * *
27 §911. Acts prohibited
28 * * *
29 B.
30 * * *
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1 (2) No wholesale dealer shall sell tobacco products, alternative nicotine
2 products, or vapor products for resale except to a retail dealer operating with either
3 a valid registration certificate or a valid unsuspended permit. A wholesale dealer
4 shall verify that a retail dealer is operating with either a valid registration certificate
5 or a valid unsuspended permit prior to any sale of tobacco products, alternative
6 nicotine products, or vapor products to a retail dealer.
7 * * *
8 F. No person shall sell, give, serve, deliver, or furnish to a person in this state
9 a product that contains a nicotine analogue.
10 * * *
11 §914.1. Three-tier system for vapor products
12 A.(1) A manufacturer of vapor products with a Louisiana permit shall not do
13 any of the following:
14 (a) Hold a retail dealer permit issued pursuant to this Chapter for the purpose
15 of selling vapor products to Louisiana consumers.
16 (b) Hold a wholesale dealer permit issued pursuant to this Chapter for the
17 purpose of selling vapor products to Louisiana consumers.
18 (c) Possess any direct or indirect financial interest in a wholesale or retail
19 dealer of vapor products with a Louisiana permit.
20 (d) Ship vapor products directly to a retail dealer with a Louisiana permit.
21 (e) Sell vapor products directly to a retail dealer with a Louisiana permit for
22 resale to Louisiana consumers.
23 (f) Ship vapor products directly to a Louisiana consumer from an out-of-state
24 or in-state seller.
25 (2)(a) A wholesale dealer of vapor products with a Louisiana permit shall not
26 hold a retail dealer permit issued pursuant to this Chapter for the purpose of selling
27 vapor products to Louisiana consumers.
28 (b)(i) A wholesale dealer with a Louisiana permit may sell or distribute
29 vapor products or any other product covered by this Chapter to a retail dealer with
30 a Louisiana permit that is an affiliated entity of the wholesale dealer.
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1 (ii) The term "affiliated entity" as used in this Subparagraph means any
2 person or entity that directly or indirectly controls, is controlled by, or is under
3 common control with another person or entity.
4 (3) A retail dealer of vapor products with a Louisiana permit shall not do
5 either of the following:
6 (a) Hold a wholesale dealer permit issued pursuant to this Chapter for the
7 purpose of selling vapor products to another retail dealer with a Louisiana permit.
8 (b) Purchase vapor products from any person other than a wholesaler dealer
9 with a Louisiana permit.
10 B. The provisions of this Section do not apply to lawful marijuana or
11 marijuana products authorized pursuant to R.S. 40:1046 et seq. and regulated by the
12 Louisiana Department of Health.
13 * * *
14 §916. Suspensions or revocations
15 * * *
16 B. The commissioner shall have shall conduct periodic examinations made
17 of the businesses of all persons holding permits under in accordance with this
18 Chapter or of locations where tobacco products, vapor products, or alternative
19 nicotine products are reasonably believed to be sold without permits. If a violation
20 of the this Chapter or of any rule or regulation of the commissioner or the secretary
21 is observed, the commissioner may give the permittee person a written warning. If
22 the permittee person has been previously warned or if the violation is of a
23 sufficiently serious nature, the commissioner may instruct any agent or employee of
24 the commissioner to prepare and file, upon information and belief based upon the
25 facts in hand available, a petition for assessing a fine, or suspension or revocation of
26 the permit, setting forth the facts and circumstances of the violation, and shall
27 thereupon summon the permittee person to appear and show cause why the permit
28 should not be suspended or revoked or the fine not assessed.
29 * * *
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1 §918. Civil penalties
2 A. Notwithstanding any other provision of this Chapter to the contrary, the
3 commissioner may, in lieu of or in addition to revocation or suspension of a permit
4 issued under pursuant to the authority of this Chapter, impose the following schedule
5 of fines to be paid into the state treasury:
6 (1) For a first offense, not less than fifty dollars but not more than five
7 hundred one thousand dollars.
8 * * *
9 (3) For a third offense, which occurs within two years of the first offense, not
10 less than five hundred dollars but not more than two thousand five hundred four
11 thousand dollars.
12 * * *
13 E. Notwithstanding any other provision of this Chapter to the contrary, for
14 a violation of R.S. 26:913, the commissioner may impose the following schedule of
15 fines to be paid into the state treasury:
16 (1) For a first offense, not less than five hundred dollars but not more than
17 one thousand dollars.
18 (2) For a second offense, which occurs within two years of the first offense,
19 not less than one thousand dollars but not more than two thousand dollars.
20 (3) For a third offense, which occurs within two years of the first offense, not
21 less than two thousand dollars but not more than four thousand dollars.
22 * * *
23 §926. Seizure and forfeiture of alternative nicotine products and vapor products in
24 the possession of unpermitted retail dealers
25 All alternative nicotine products and vapor products purchased, offered for
26 sale, or sold for retail sale or to a consumer in this state in violation of this Chapter,
27 including such products found on the premises of a business or any location
28 operating without a permit in violation of this Chapter, are contraband and subject
29 to forfeiture and shall not be purchased or sold for retail sale or to a consumer in this
30 state. The commissioner may seize and destroy or dispose of such products. The cost
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1 of such seizure and destruction or disposal shall be borne by the person from whom
2 the products are confiscated. Within twenty-one days of destroying or otherwise
3 disposing of any such seized products, the commissioner shall provide an invoice to
4 the person from whom the products are confiscated, and payment shall be due to the
5 commissioner within twenty-one days of the person receiving the invoice.
6 §926.1. Vapor product and alternative nicotine product directory
7 * * *
8 J.(1) The sale, offer for sale, possession, or transportation of vapor products
9 or alternative nicotine products not listed on the directory for sale in this state or to
10 a person in this state by any person, including a permitted wholesale dealer, or retail
11 dealer, or a person without a permit, shall be subject to provisions of R.S. 47:858,
12 859, and 860 as if such wholesale dealer or retail dealer did not possess a valid
13 permit. the following penalties:
14 (a) For a first offense, one thousand dollars.
15 (b) For a second offense, which occurs within two years of the first offense,
16 two thousand dollars, and the permit of the person shall be suspended for six months.
17 (c) For a third offense, which occurs within two years of the first offense,
18 four thousand five hundred dollars, and the permit of the person shall be revoked.
19 (2) Each unit of vapor product or alternative nicotine product sold or offered
20 for sale, possessed, or transported shall constitute a separate violation for purposes
21 of Paragraph (1) of this Subsection.
22 (3) The commissioner or the attorney general may bring an action in the
23 courts of this state to enforce this Chapter and shall be entitled to recover the costs
24 of the investigation, expert witness fees, the action, and reasonable attorney fees.
25 (4) If a court determines that a person has violated this Section by having
26 sold or distributed vapor products or alternative nicotine products not listed on the
27 directory within the state or to a person in this state, the court shall order any profits,
28 gains, gross receipts, or other benefits from the violation to be disgorged. Revenue
29 received pursuant to this Paragraph shall be used to recover the costs of the
30 investigation, expert witness fees, the action, and reasonable attorney fees, with any
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1 remaining funds to be used by the office of alcohol and tobacco control exclusively
2 for compensating such agency for its costs expended in enforcing this Chapter,
3 conducting the periodic examinations authorized by R.S. 26:916, and taking any
4 resulting enforcement actions.
5 (5) A second or subsequent violation of R.S. 26:926.1 is an unfair and
6 deceptive trade practice within the meaning of R.S. 51:1405(A).
7 (6) Revenue received through fines imposed by this Section shall be used by
8 the office of alcohol and tobacco control exclusively for conducting the periodic
9 examinations authorized by R.S. 26:926 and taking any resulting enforcement
10 actions.
11 K. Any other violation of this Section shall result in a fine of five hundred
12 dollars per offense be subject to the provisions of R.S. 26:918.
13 * * *
14 Section 2. R.S. 47:843(C)(3) is hereby amended and reenacted and R.S.
15 47:841(B)(8) is hereby enacted to read as follows:
16 §841. Imposition of tax
17 There is hereby levied a tax upon the sale, use, consumption, handling, or
18 distribution of all cigars, cigarettes, smoking and smokeless tobacco, and vapor
19 products and electronic cigarettes as defined herein, within the state of Louisiana,
20 according to the classification and rates hereinafter set forth:
21 * * *
22 B. Cigarettes.
23 * * *
24 (8) Any tax imposed pursuant to this Subsection shall be reduced by sixty
25 five percent for any product the secretary of the United States Department of Health
26 and Human Services determines to be a modified risk tobacco product pursuant to
27 21 U.S.C. 387k, as amended from time to time.
28 * * *
29 §843. Use of stamps or meter impression required; limitations
30 * * *
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1 C. Purchase of stamps
2 * * *
3 (3) Cigarette tax stamps shall be sold by the secretary of the Department of
4 Revenue to bonded, registered Louisiana tobacco dealers in the state of Louisiana
5 who hold a valid stamping agent designation in accordance with R.S. 26:902(2)(a)
6 and who have a direct purchasing contract with a manufacturer at a discount of five
7 six and one-half percent from the face value, when purchased in quantities of not less
8 than one hundred dollars face value, and the same provisions and discount shall
9 apply where when the metered stamping machine or device is used. Wholesale
10 tobacco dealers qualified to purchase Louisiana stamps with benefit of the discount
11 described in this Paragraph shall receive the additional benefit of a ten percent
12 discount on the purchase of Louisiana stamps to be applied to those products the
13 United States Food and Drug Administration has determined to be a modified risk
14 tobacco product.
15 * * *
16 Section 3. If any provision or item of this Act, or the application thereof, is held
17 invalid, including, but not limited to, any provision in violation of the single object rule set
18 forth in the Louisiana Constitution, Article 3, Section 15(A), such invalidity shall not affect
19 other provisions, items, or applications of this Act which can be given effect without the
20 invalid provision, item, or application, and to this end the provisions of this Act are hereby
21 declared severable.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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