TAX/TOBACCO TAX: Provides relative to the intent and purpose of laws imposing tobacco taxes (OR NO IMPACT See Note)

This bill clarifies the purpose of Louisiana's tobacco tax laws by explicitly stating that the state intends to levy excise taxes on all tobacco products, including cigarettes, cigars, smokeless tobacco, and electronic vaping products. It requires dealers to collect taxes from the first seller or distributor of these products within the state and mandates that free samples given for advertising be taxed the same as sold products. The legislation also introduces a provision to tax products in a risk-proportionate manner based on FDA determinations about modified risk and prohibits the distribution of free cigarette samples while allowing smokeless tobacco samples only under federal regulations.