HB1120

Louisiana HB1120 amends tobacco tax laws to include smokeless tobacco and vapor products, including electronic cigarettes.

Louisiana HB1120 amends the intent and purpose of laws imposing tobacco taxes to include smokeless tobacco and vapor products, including electronic cigarettes. The bill specifies that the purpose of these laws is to levy excise taxes on all cigars, cigarettes, smokeless tobacco, vapor products, and smoking tobacco in a risk-proportionate manner. This means the tax will consider the relative risks of each product, including whether the U.S. Food and Drug Administration has determined it to be a modified risk tobacco product.