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current laws & taxes
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Louisiana LAWS & TAXES
- It is unlawful for any manufacturer, distributor, retailer, or other person knowingly to sell or distribute any tobacco product, alternative nicotine product, or vapor product to a person under 18 years of age.1
- It is unlawful for any person under the age of 18 to buy or possess any tobacco product, alternative nicotine product, or vapor product.1
- A retail license or permit is required to sell vapor products.2
- Carrying or using vapor products is prohibited on any school property.3
- Louisiana’s Clean Indoor Air Act has not been amended to prohibit the use of vapor products where smoking is prohibited.4
- The following municipalities have ordinances that prohibit vaping where smoking is prohibited (some exclude bars and restaurants): Abbeville, Athens, Baton Rouge/East Baton Rouge Parish+ (except the cities of Baker, Zachary, and Central), Bogalusa, Boyce, Cheneyville, Colfax, Cullen, Fenton, Glenmora, Hammond, Haynesville, Lafayette Parish, Lake Charles, Lecompte, McNary, Monroe, Natchez, New Orleans, Oak Grove, Ouachita Parish, Pineville, Ponchatoula, Reeves, Roseland, Ruston, Sulphur, West Monroe.4
Tobacco/Vapor 21 Law: Federal law passed December 20, 2019 prohibits sales of all tobacco and vapor products to anyone under the age of 21 years old. FDA stated law became effective on that date. States may choose to continue with current age law at the risk of losing federal funding.
Flavor Bans: Federal law prohibits the sale of closed system devices (pods, cartridges) containing e-liquid in flavors other than tobacco or menthol.
- Smoke-free tobacco subject to a state excise tax of 20%-33% of the manufacturer’s price.5
- Louisiana applies a 15¢ per milliliter tax to e-cigarette and vaping liquid.6
Updated July 2023