La. Admin. Code tit. 55 § VII-3121

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

Section VII-3121 - [Effective until 3/27/2024] Stamping Agent Designation Requirements

A. Requirements. Pursuant to R.S. 26:902(2)(a), a stamping agent designation shall be issued as a secondary permit to a dealer that engages in the business of purchasing unstamped or non-taxed paid cigarettes that meets all requirements of a wholesale dealer as defined by R.S. 26:906 H and at the time of application, produces the following documentation:

1. a copy of a direct purchasing agreement with a cigarette manufacturer or importer of cigarettes who holds a valid permit issued pursuant to 26 U.S.C. 5713 or from a sales entity affiliate whose name and address has been provided to the attorney general pursuant to R.S. 13:5073(A)(7);

2. maintain on the premises to be licensed a tax stamping machine capable of opening a carton of cigarettes, affixing stamps on all packs, and capable of resealing the carton of cigarettes;

3. shall comply with all requirements as provided by R.S. 26:916 H.

B. Stamping Agent Required for Retail and Wholesale Sales of Vape Products, ANP and Electronic Cigarettes

1. Pursuant to R.S. 26:911 B(1)(b), no retailer shall purchase ANP, vape products, or electronic cigarettes products for resale except from a wholesale dealer operating with a valid unsuspended wholesale dealer permit and a valid stamping agent designation.

2. No wholesale dealer operating with a valid unsuspended permit may sell or offer for sale any ANP, vape products, or electronic cigarettes products for resale unless wholesale dealer also holds a valid stamping agent designation pursuant to R.S. 26:902(2)(a).

a. Stamping agent designation shall be valid only if issued in conjunction with a valid Louisiana tobacco wholesale permit. In the event the tobacco wholesale permit is not valid or expires, the stamping agent designation will also be invalidated.

La. Admin. Code tit. 55, § VII-3121

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. 49:953(B), R.S. 26:922 and R.S. 26:926.