Louisiana Administrative Code
Title 55 - PUBLIC SAFETY
Part VII - Alcohol and Tobacco Control
Subpart 2 - Tobacco
Chapter 31 - Tobacco Permits
Section VII-3103 - Identifying Information for Permits
Universal Citation: LA Admin Code VII-3103
Current through Register Vol. 50, No. 9, September 20, 2024
A. Permits
1. An exporter license shall be issued to a
wholesale dealer with a valid stamping agent designation if that dealer engages
in interstate business or affixes the tax stamps of another state. Such
wholesale dealer/stamping agent shall first apply for the license prior to the
purchase or possession of unstamped or non-tax paid cigarettes of another
state.
2. A retail dealer permit
shall be issued to a dealer other than a wholesale dealer, tobacconist, or
vending machine operator for each retail outlet where cigars, cigarettes, or
other tobacco products are offered for sale either over the counter or by
vending machine.
3. A stamping
agent designation shall be issued to a dealer that engages in the business of
purchasing unstamped or non-tax paid cigarettes and that meets all the
requirements of a wholesale dealer as defined in accordance with the provisions
of R.S.
26:906(H) and the provisions
of this Chapter.
4. A tobacconist
permit shall be issued to a dealer engaged in receiving bulk smoking tobacco
for the purpose of blending such tobacco for retail sale at a particular outlet
where 50 percent or more of the total purchases for the preceding 12 months
were purchases of tobacco products, excluding cigarettes, for each retail
outlet where cigars, cigarettes, or other tobacco products are offered for sale
either over the counter or by vending machine.
5. A vending machine operator permit shall be
issued to a vending machine operator operating one or more vending machines.
Licensed wholesale dealers who operate vending machines shall not be required
to obtain a vending machine operator permit.
6. A vending machine permit shall be issued
to the vending machine operator or wholesale dealer for each vending machine he
operates and such permit shall be affixed to the upper front surface of the
vending machine.
7. A wholesale
dealer permit shall be issued to a wholesale dealer for each wholesale place of
business operated by the wholesale dealer.
B. The following identifying information shall be listed on the face of all retail dealer permits, vending machine operator permits, and wholesale dealer permits:
1. the name of the license holder;
2. the name and address of the establishment
for which the license is obtained;
3. the license number;
4. the dates of issuance and
expiration;
5. the amount paid for
the license.
C. The following identifying information shall be listed on the face of all vending machine permits:
1. the name of the license
holder;
2. the vending machine
operator permit number;
3. the
vending machine permit number;
4.
the address for the location of the vending machine;
5. the date of expiration.
AUTHORITY NOTE: Promulgated in accordance with R.S. 26:902.
Disclaimer: These regulations may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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