La. Admin. Code tit. 61, § I-5105 - Articles and Products Made of Tobacco and Tobacco Substitutes
A. The definition
of smokeless tobacco provided in
R.S.
47:842(15) includes articles
and products made of tobacco and tobacco substitutes.
B. Any product made with nicotine which is
extracted from tobacco is considered an article or product made of tobacco. It
is not necessary that tobacco leaves be present in the article or product.
These products are smokeless tobacco for purposes of Louisiana tobacco
tax.
C. As used in
R.S.
47:842(15), for purposes of
the tax due on smokeless tobacco, tobacco substitute includes any
non-combustible product intended to be used or consumed as an alternative to
tobacco. Examples of tobacco substitutes include, but are not limited to
products made with nicotine extracted from tobacco or any other source,
products made with synthetic nicotine, and products which simulate traditional
smokeless tobacco regardless of the presence of nicotine. These products are
smokeless tobacco for purposes of Louisiana tobacco tax.
Notes
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