Louisiana § RS 47:854 - Declaration of intent and purpose of Chapter
Full text of Louisiana Louisiana Civil Code § RS 47:854 — Declaration of intent and purpose of Chapter, with citation guidance and answers to common questions.
§ RS 47:854. Declaration of intent and purpose of Chapter
A. It is the intent and purpose of this Chapter to levy an excise tax on all cigars, cigarettes, and smoking tobacco, as defined in this Chapter, sold, used, consumed, handled, or distributed in this state, except as provided in R.S. 47:855, and to collect same from the dealer who first sells, uses, consumes, handles, or distributes the same in the state of Louisiana.
B. It is further the intent and purpose of this Chapter that, except as provided in R.S. 47:855, where a dealer gives away cigars, cigarettes, or smoking tobacco for advertising or any other purpose whatsoever, the products shall be taxed in the same manner as if they were sold, used, consumed, handled, or distributed in this state.
C. At no time shall there be any distribution of free samples of cigarettes, as defined in the Federal Food, Drug, and Cosmetic Act and the Tobacco Control Act, consistent with 21 CFR 1140.16, and all applicable federal laws and regulations. Furthermore, distribution of free samples of smokeless tobacco, as defined in the Federal Food, Drug, and Cosmetic Act and the Tobacco Control Act, shall be permitted only pursuant to all applicable federal laws and regulations.
Acts 2011, No. 341, §1; Acts 2015, No. 105, §1, eff. July 1, 2015; Acts 2023, No. 116, §1; Acts 2023, No. 297, §2.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:854
What does Louisiana Civil Code § RS 47:854 cover?
Section RS 47:854 ("Declaration of intent and purpose of Chapter") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:854?
A common citation format is "Louisiana Civil Code § RS 47:854" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:854 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.