La. Admin. Code tit. 55 § VII-3117

Current through Register Vol. 50, No. 11, November 20, 2024

Section VII-3117 - Importation of Cigarettes by Wholesaler Only

A. Cigarettes, as defined in R.S. 26:901, produced or manufactured outside of this state cannot be sold or offered for sale in Louisiana, or shipped or transported into the state except to the holder of a wholesaler's permit. Delivery of cigarettes produced or manufactured outside of this state must be made at the place of business of the wholesaler shown on the wholesaler's permit, and must be received and warehoused by the wholesaler at that place of business, where such cigarettes must come to rest before delivery is made to any retailer.

B. Pursuant to the provisions of R.S. 26:902 et seq., a wholesale dealer shall not accept delivery of any unstamped cigarettes produced or manufactured outside the state unless such wholesale dealer is also the holder of a valid stamping agent designation and exporter license. Acting within his duties as stamping agent, a wholesale dealer who comes into receipt of such and unstamped package of cigarettes, shall immediately cause the proper affixation of the required stamps to each package of cigarettes.

C. In accordance with R.S. 47:871, no person who is engaged in the business of selling or distributing cigarettes may ship or transport, or cause to be shipped or transported, cigarettes to any consumer in the state. The provisions of this Section shall apply regardless of whether the person engaged in the business of selling or distributing cigarettes is located within or without the state.

D. Any retailer of cigarettes who violates any provision of this Section will be subject to a civil penalty in the amount of $25,000. Any retailer that sells and ships directly to consumers in Louisiana pursuant to Subsection B of this Section must, on the application for authority to make such shipments filed with the secretary of the Department of Revenue in accordance with Subsection C of this Section, acknowledge in writing the civil penalty established in this Subsection and must consent to the imposition thereof upon violation of this Section. The secretary may initiate and maintain a civil action in a court of competent jurisdiction to enjoin any violation of this Section and to recover the civil penalty established in this Subsection, together with all costs and attorney fees incurred by the secretary incidental to any such action.

La. Admin. Code tit. 55, § VII-3117

Promulgated by the Department of Revenue, Office of Alcohol and Tobacco Control, LR 31:2036 (August 2005), amended LR 40:1115 (June 2014), Promulgated by the Department of Revenue, Office of Alcohol and Tobacco Control, LR 31:2036 (August 2005), amended LR 40:1115 (June 2014), amended by the Department of Revenue, Office of Alcohol and Tobacco Control, LR 49, 9/29/2023, exp. 3/27/2024 (Emergency).

AUTHORITY NOTE: Promulgated in accordance with R.S. 26:922.