La. Admin. Code tit. 61, § I-5109 - Purchase, Shipment of Tax Stamps; Insurance
A. Tobacco tax stamps shall be purchased by
licensed wholesale distributors who are registered as stamping agents with the
Office of Alcohol and Tobacco Control. The tobacco tax stamps are shipped to
the stamping agents directly from the stamp provider.
B. Purchase orders for tax stamps shall be
placed electronically with the Department of Revenue using the prescribed
electronic format. Tobacco tax stamp sheets shall be ordered in multiples of
ten. When placing the order, the stamping agent may purchase insurance on the
shipment for reimbursement purposes in the event the tax stamps are lost or
damaged. If insurance is not purchased, the stamping agent assumes liability
for any missing or damaged tax stamps.
C. All electronic orders shall be verified
and approved by the Department of Revenue before the stamp provider is
authorized to fill and ship the order.
D. Orders will be processed as standard
two-day delivery. Stamping agents that request next day delivery are
responsible for the delivery costs and must provide billing account information
for this purpose.
Notes
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