Louisiana Administrative Code
Title 55 - PUBLIC SAFETY
Part VII - Alcohol and Tobacco Control
Subpart 2 - Tobacco
Chapter 31 - Tobacco Permits
Section VII-3121 - Stamping Agent Designation Requirements
Universal Citation: LA Admin Code VII-3121
Current through Register Vol. 50, No. 9, September 20, 2024
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.
AUTHORITY NOTE: Promulgated in accordance with R.S. 49:953(B), R.S. 26:922 and R.S. 26:926.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
