Louisiana
Smoking is prohibited in any public place, any enclosed place of employment, any public building or any school. “Public place” is defined as an enclosed area to which the public is invited or in which the public is permitted which is not a public building, including restaurants. Exceptions include: 1) private homes, private residences and private automobiles except if being used for child care or day care; 2) limousines under private hire; 3) up to 50 percent of hotel/motel guest rooms; 4) retail tobacco businesses as defined; 5) bars as defined; 6) outdoor areas of places of employment; 7) private or semiprivate rooms or apartments in assisted living and long-term care facilities; 
gaming establishments except smoking is prohibited within restaurants in the gaming establishment; 9) all workplaces of any manufacturer, importer, wholesaler or distributor of tobacco products, of any tobacco leaf dealer or processor, and all tobacco storage facilities; 10) convention facilities under certain conditions; 11) designated and well-ventilated smoking rooms in nursing homes under certain conditions; 12) a hotel or motel room operated by a gaming operation; 13) outdoor patios; and 14) state, local or private correctional facilities until August 15, 2009.
LA REV. STAT. ANN. §§ 40:1300.251 to 1300.263 (2008).
Nothing in the law above shall be construed to restrict the power of any parish, city, town, or village to adopt and enforce additional local laws, ordinances, or regulations that comply with at least the minimum applicable standards to establish smokefree public places as set forth above.
LA REV. STAT. ANN. §§ 40:1300.255(D) (2007).
It shall be unlawful for the operator or any passenger in a motor vehicle to smoke cigarettes, pipes, or cigars in a motor vehicle, passenger van, or pick-up truck, when a child who is required to be restrained in a rear-facing child safety seat, a forward-facing child safety seat, a booster seat, or a motor vehicle’s safety belt as required in R.S. 32:295 is also present in such vehicle, regardless of whether windows of the motor vehicle are down. Violation is subject to a fine of $150 per offense, or, at the discretion of the judge may be sentenced to no less than 24 hours of community service. Violation is considered a primary offense, so police officers may stop but not search a vehicle if a violation is occurring.
LA REV. STAT. ANN. § 32:300.3 (2006).
Government Buildings
Smoking is prohibited in all public buildings, which are defined as any building owned by the legislative, executive or judicial branches of state government; any parish, city or town, or instrumentality thereof, or any other political subdivision of the state, special district, authority, commission or agency; and any other separate corporate instrumentality or entity of state or local government. State and local correctional facilities are exempted until August 15, 2009.
LA REV. STAT. ANN. §§ 40:1300.251 to 1300.263 (2008).
Private Workplaces
Smoking is prohibited within any enclosed area of a place of employment, which is defined as an area under the control of an employer that employees normally frequent during the course of employment, including, but not limited to, work areas, employee lounges, restrooms, conference rooms, meeting rooms, classrooms, employee cafeterias, hallways, and vehicles. A private residence is not a place of employment unless it is used as a licensed child care, adult day care, or health care facility. Outdoor areas of places of employment; workplaces of any manufacturer, importer, wholesaler or distributor of tobacco products, of any tobacco leaf dealer or processor, and all tobacco storage facilities; and private correctional facilities until August 15, 2009 are exempt.
LA REV. STAT. ANN. §§ 40:1300.251 to 1300.263 (2008).
Schools
Smoking is prohibited in any school, which is defined as any elementary or secondary school building, the campus of any school, any buildings on the campus, and all school buses.
LA REV. STAT. ANN. §§ 40:1300.251 to 1300.263 (2008).
The use of tobacco products is prohibited in all elementary and secondary school buildings. Smoking is restricted on the grounds of elementary and secondary school property to areas specifically designated as smoking areas. Smoking is prohibited on any school bus transporting children to or from school. The governing authority of each public and private school may provide for appropriate penalties, including but not limited to disciplinary action or a fine not to exceed $200, or both.
LA REV. STAT. ANN. § 17:240 (1994).
Child Care Centers
Smoking is prohibited in places of employment, the definition of which covers child care facilities. Private residences, homes or vehicles are specifically included if they are being used as child care or day care facilities or for day care transportation.
LA REV. STAT. ANN. §§ 40:1300.251 to 1300.263 (2008).
Health Facilities
Smoking is prohibited in public places, the definition of which includes health care facilities. Private and semiprivate rooms or apartments in assisted living residences, and other long-term care facilities that are occupied by one or more persons, who are all smokers and who have requested in writing to be placed in a room where smoking is permitted; provided that smoke from such rooms or apartments does not infiltrate into areas where smoking is prohibited are exempt. Also exempt are designated and well ventilated smoking rooms in nursing homes which permit smoking, provided that the designated smoking room is not the reception area, lobby, waiting room, dining room, or any other room or area defined as a public place.
LA REV. STAT. ANN. §§ 40:1300.251 to 1300.263 (2008).
Restaurants
Restaurants: Smoking is prohibited in restaurants. “Restaurant” is defined as an eating establishment, including but not limited to, coffee shops, cafeterias, sandwich stands, and school cafeterias, which gives or offers for sale food to the public, guests, or employees, as well as kitchens and catering facilities in which food is prepared on the premises for serving elsewhere. The bar area of a restaurant is specifically included. Restaurants in gaming establishments are covered as well.
LA REV. STAT. ANN. §§ 40:1300.251 to 1300.263 (2008).
Bars: Smoking is allowed in bars, which are defined as a business that holds a Class A-General retail permit and the primary purpose of such business is to serve alcoholic beverages for consumption by guests on the premises and in which the serving of food is only incidental to the consumption of those beverages, including, but not limited to, taverns, nightclubs, cocktail lounges and cabarets.
LA REV. STAT. ANN. §§ 40:1300.251 to 1300.263 (2008).
Penalties/Enforcement
“No smoking” signs or the international “No smoking” symbol shall be clearly and conspicuously posted by the owner, operator, manager, or other person in control in every public building, public place and place of employment where smoking is prohibited. All ashtrays shall also be removed. Any violation may be cited by any law enforcement officer by the issuance of a citation and summons to appear before a court of proper jurisdiction. A person who smokes in a place where smoking is prohibited shall be fined $25 for a first offense, $50 for second offense and $100 for a third or subsequent offense. Any employer who knowingly allows smoking in a place of employment shall be fined $100 for a first offense, $250 for a second offense and $500 for a third or subsequent offense. The Department of Health and Hospitals may treat a violation as a deficiency to be assessed against any licensee or facility over which it has statutory jurisdiction.
LA REV. STAT. ANN. §§ 40:1300.261& 1300.262 (2007).
Cigarettes
Tax rate per pack of 20: 36 cents
Date last changed: July 1, 2002 — from 24 cents to 36 cents
Year first enacted: 1926
LA. REV. STAT. ANN. § 47:841(B) (2002).
The Tobacco Regulation Enforcement Fund was created in the state treasury. From the existing cigarette tax, 0.25 of one cent is dedicated to the fund to be used solely by the Office of Alcohol and Tobacco Control for tobacco regulation enforcement.
LA. REV. STAT. ANN. § 47:841(F) (2006).
Twelve cents of the cigarette tax is deposited into a fund called the “Tobacco Tax Health Care Fund.” Subject to appropriation by the legislature, seven cents of the proceeds in this fund are distributed as follows: 29.2 percent for funding prevention mass media programs and evidence-based tobacco control programs within the public hospital system and the public school system and community development programs directed at cessation among children and pregnant women and the screening, prevention and treatment of tobacco use and dependence among individuals with diseases caused or exacerbated by tobacco use; 42.8 percent for funding for the Louisiana Cancer Research Center of Louisiana State University Health Sciences Center in New Orleans/Tulane Health Sciences Center; and 28 percent to provide funding for the Cancer Center of Louisiana State University Health Sciences Center in Shreveport;
The remaining five cents is distributed as follows: 20 percent to the Office of Addictive Disorders in the state Department of Health and Hospitals, 20 percent to fund the Louisiana State University Agricultural Center and the Southern University Agricultural Research and Extension Center, 20 percent to Drug Abuse Resistance Programs (DARE) and 40 percent to the Office of State Police in the Department of Public Safety and Corrections.
LA. REV. STAT. ANN. § 47:841.1 (2002).
Other Tobacco Products
Cigars: 8% to 20% depending on the manufacturer’s invoice price;
Smokeless tobacco: 20% of the invoice price;
Smoking Tobacco: 33% of the invoice price.
LA. REV. STAT. ANN. § 47:841(A), (C), & (E) (2002).
Revenue Collected
$126,134,000
Compliance/Enforcement
The Commissioner of the Office of Alcohol and Tobacco Control in the Department of Revenue and Taxation shall annually conduct random, unannounced inspections of all locations where tobacco products are sold or distributed. Minors may be enlisted to test compliance only if the testing is conducted under the direct supervision of the local law enforcement department and written parental consent has been provided. Any person under the age of 18 shall either carry the person’s own identification showing the person’s correct date of birth or shall carry no identification. A person under the age of 18 who carries identification shall, on request, present it to any seller of tobacco products. In addition, any person under the age of 18 shall truthfully answer any questions about the person’s age. Any other use of persons under the age of 18 to test compliance shall be unlawful.
LA REV. STAT. ANN. § 26:793 (1997).
Photo ID: No person, agent, associate, employee, representative, or servant of any person shall sell or serve tobacco products over-the-counter in a retail establishment to any person under the age of 18 unless such person submits a driver’s license, selective service card, or other lawful identification which on its face establishes the age of the person as 18 years or older and there is no reason to doubt the authenticity or correctness of the identification. Violation may be subject to suspension or revocation of the required certificate or permit by the Commissioner of the Office of Alcohol and Tobacco Control and/or civil penalties of $50 to $500 for the first offense, $250 to $1,000 for the second offense in two years and $500 to $2,500 for a third offense within two years.
LA REV. STAT. ANN. §§ 26:909 (1997), 26:911(1999) & 26:918 (1997).
Penalties for Sales to Minors
It is unlawful for any manufacturer, distributor, retailer, or other person knowingly to sell or distribute any tobacco product to a person under 18. However, it shall not be unlawful for a person under the age of 18 to accept receipt of a tobacco product from an employer when required in the performance of such person’s duties. A person who sells tobacco products to minors shall be fined not more than $50 for the first violation, $100 for the second violation, $250 for the third violation and $400 for any subsequent violations. This law shall supersede existing or subsequently adopted local ordinances or regulations that relate to the sale, promotion, and distribution of tobacco products.
LA REV. STAT. ANN. § 14:91.8 (1997).
Violation by a holder of a permit or certificate from the Commissioner of the Office of Alcohol and Tobacco Control may be subject to suspension or revocation of the required certificate or permit by the Commissioner of the Office of Alcohol and Tobacco Control and/or civil penalties of $50 to $500 for the first offense, $250 to $1,000 for the second offense in two years and $500 to $2,500 for a third offense within two years in addition to the penalties above.
LA REV. STAT. ANN. §§ 26:909 & 26:918 (1997).
Penalties to Minors
It is unlawful for any person under the age of 18 to buy or possess any tobacco product. It is not unlawful for a minor to possess tobacco if accompanied by a parent, spouse, or legal guardian, in a private residence or during the scope of the minor’s employment. A minor who buys tobacco products shall be fined not more than $50 for the first violation, $100 for the second violation, $250 for the third violation and $400 for any subsequent violations. A minor who possesses tobacco products shall be fined not more than $50 for each violation. This law shall supersede existing or subsequently adopted local ordinances or regulations that relate to the sale, promotion, and distribution of tobacco products.
LA REV. STAT. ANN. § 14:91.8 (1997).
Sign Posting
Signs are required at the point of purchase stating that Louisiana law prohibits the sale of tobacco to persons under 18. Owners of the establishment where a violation of this provision occurs shall be fined not more than $50 for the first violation, $100 for the second violation, $250 for the third violation and $500 for any subsequent violations. This law shall supersede existing or subsequently adopted local ordinances or regulations that relate to the sale, promotion, and distribution of tobacco products.
LA REV. STAT. ANN. § 14:91.8 (1997).
Violation by a holder of a permit or certificate from the Commissioner of the Office of Alcohol and Tobacco Control may be subject to suspension or revocation of the required certificate or permit by the Commissioner of the Office of Alcohol and Tobacco Control and/or civil penalties of $50 to $500 for the first offense, $250 to $1,000 for the second offense in two years and $500 to $2,500 for a third offense within two years in addition to the penalties above.
LA REV. STAT. ANN. §§ 26:909 & 26:918 (1997).
Other Provisions
Internet Sales: No person shall mail, ship, or otherwise deliver cigarettes in connection with a delivery sale unless prior to the first delivery sale to such consumer, the consumer’s age is verified through electronic or written communication, and the person uses a method of mailing, shipping, or delivery that obligates the delivery service to require the consumer placing the purchase order for the delivery sale or another adult of legal minimum purchase age residing at the consumer’s address, to sign to accept delivery and provide photo identification. A first violation is punishable by a fine of $1,000 or five times the retail value of the cigarettes involved, whichever is greater. A second or subsequent violation is a $5,000 fine or five times the retail value of the cigarettes involved, whichever is greater. A knowing violation is a fine of $10,000 or five times the retail value of the cigarettes involved, whichever is greater, and/or up to five years in prison. Failure to collect or remit the applicable taxes is a fine of five times the retail value of the cigarettes involved, in addition to any other penalty.
LA REV. STAT. ANN. §§ 47:871 to 47:878 (2003).
Note: Some parts of this law may be affected by the U.S. Supreme Court decision in Rowe v. New Hampshire Motor Transport Association, decided February 20, 2008.
Sale of tobacco products to a minor by a retail dealer’s agent, associate, employee, representative, or servant shall be considered an act of the retail dealer for purpose of suspension, revocation or assessment of civil penalties unless the employee attends a Commissioner of the Office of Alcohol and Tobacco Control approved training program and the employer does not directly or indirectly encourage the employee to violate the prohibited sales provision.
LA REV. STAT. ANN. § 26:917 (1997).
Restrictions on Distribution of Tobacco Product Samples or Sales of Single Cigarettes
Samples
No person shall distribute or cause to be distributed to persons under 18 years of age a promotional sample of any tobacco product. Violators shall be fined not less than $100 or more than $500 upon conviction.
LA REV. STAT. ANN. § 14:91.6 (1988).
Violation by a holder of a permit or certificate from the Commissioner of the Office of Alcohol and Tobacco Control may be subject to suspension or revocation of the required certificate or permit by the Commissioner of the Office of Alcohol and Tobacco Control and/or civil penalties of $50 to $500 for the first offense, $250 to $1,000 for the second offense in two years and $500 to $2,500 for a third offense within two years in addition to the penalties above.
LA REV. STAT. ANN. §§ 26:909 & 26:918 (1997).
Single Cigarettes
No retail dealer shall sell to the public single cigarettes. Packages of cigarettes containing less than 20 cigarettes are prohibited. No smoking tobacco intended for use as roll-your-own smoking tobacco for cigarettes shall be sold or distributed in individual packages containing less than six-tenths of one ounce of smoking tobacco. Cigarettes or smokeless tobacco products must be sold in an unopened package originating with the manufacturer bearing the health warning required by federal law. Violation may be subject to suspension or revocation of the required certificate or permit by the Commissioner of the Office of Alcohol and Tobacco Control and/or civil penalties of $50 to $500 for the first offense, $250 to $1,000 for the second offense in two years and $500 to $2,500 for a third offense within two years.
LA REV. STAT. ANN. §§ 26:909 (1997), 26:911 (1999), & 26:918 (1997).
Restrictions on Sale of Tobacco Products in Vending Machines
Placement
Tobacco product vending machines must be located in an establishment to which persons under the age of 18 are denied access and located within the unobstructed line of sight of a dealer or employee.
LA REV. STAT. ANN. § 26:910 (1997).
Penalty
Violation may be subject to suspension or revocation of the required certificate or permit by the Commissioner of the Office of Alcohol and Tobacco Control and/or civil penalties of $50 to $500 for the first offense, $250 to $1,000 for the second offense in two years and $500 to $2,500 for a third offense within two years.
LA REV. STAT. ANN. §§ 26:909 & 26:918 (1997).
Sign Posting
Tobacco vending machines must display signs or stickers stating Louisiana law prohibits the sale of tobacco products to persons under 18. The owner of a vending machine in violation of this provision shall be fined not more than $50 for the first violation, $100 for the second violation, $250 for the third violation and $500 for any subsequent violations. This law shall supersede existing or subsequently adopted local ordinances or regulations that relate to the sale, promotion, and distribution of tobacco products.
LA REV. STAT. ANN. § 14:91.8 (1997).
Requirements
The Commissioner of the Office of Alcohol and Tobacco Control shall issue retail dealer registration certificates or retail dealer permits for each retail outlet where cigars, cigarettes, or other tobacco products are offered for sale either over the counter or by vending machine; vending machine operator permits for the operator of one or more vending machines; vending machine permits for each vending machine; and wholesale dealer permits for each wholesale place of business operated by the wholesale dealer. Each registration certificate or permit shall be valid for only one year unless a different system than specified by statute is set up by administrative rule. No person shall perform any action for which a registration certificate or permit is required unless he holds the proper registration certificate or permit. Each day of business which is conducted without such a valid, unsuspended registration certificate or permit shall constitute a separate violation.
LA REV. STAT. ANN. §§ 26:901 to 26:924 (1997).
Fee
$75 for an annual retail dealer registration certificate; $75 for an annual retail dealer permit, $75 for an annual vending machine operator permit, $5 annually for each vending machine; and $75 for an annual wholesaler dealer permit.
LA REV. STAT. ANN. § 26:903 (1997).
License Suspension for Sales to Minors
The Commissioner of the Office of Alcohol and Tobacco Control may suspend a permit previously issued or may refuse to grant a permit if, after a hearing, it is proven that a permittee has violated any youth access laws.
LA REV. STAT. ANN. § 26:909 (1997).
As long as an individual, during the course of employment, complies with applicable law and any adopted workplace policy regulating smoking it shall be unlawful for an employer to discriminate against the individual with respect to discharge, compensation, promotion, any personnel action or other condition, or privilege of employment because the individual is a smoker or nonsmoker or require, as a condition of employment, that the individual abstain from smoking or otherwise using tobacco products outside the course of employment. Any employer who violates the provisions of this law shall be fined up to $250 for the first offense and up to $500 for any subsequent offenses.
LA REV. STAT. ANN. § 23:966 (1991).
Industry Protection
In order to secure and protect the monies to be received as a result of the Master Settlement Agreement (MSA), in civil litigation under any legal theory involving a signatory, successor of a signatory, or affiliate of a signatory to the MSA, except for litigation related to the MSA or any litigation where the state is a party, the security to be furnished for an appeal of any judgment in civil litigation that is required to stay the execution thereon during the course of appeal shall be determined in accordance with the Code of Civil Procedure except that the total amount of security required shall not exceed $50 million. However, if it is proved by a preponderance of the evidence that the appellant for whom the bond has been limited is intentionally dissipating or diverting assets outside of the ordinary course of its business for the purpose of avoiding payment of the judgment, the court shall enter such orders as are necessary to prevent dissipation or diversion of assets, including but not limited to, requiring the bond be posted equal to the full amount of security.
LA REV. STAT. ANN. § 39:98.6 (2003).
Tobacco Control Appropriations
Louisiana allocated $7,595,570 for tobacco prevention and cessation programs for FY2009 (July 1, 2008 to June 30, 2009) from the state’s annual MSA payment and a portion of state tobacco tax revenue. $7,664,897 was allocated in FY2008.
FY2009 Annual Budget (H.B. 1) enacted and effective 7/13/08.
Louisiana established the Millennium Trust, a permanent trust fund in the state treasury. After allocation of money to the Bond Security and Redemption Fund, a portion of the proceeds from the Master Settlement Agreement (45 percent in FY2001, 60 percent in FY2002 and 75 percent in FY2003 and each fiscal year thereafter) and all dividend and interest income and all realized capital gains on investment of the monies in the Millennium Trust shall be allocated to the Millennium Trust. All money is credited, one-third each, to the Education Excellence Fund, the Health Excellence Fund and the TOPS Fund, funds created within the Millennium Trust. Only the investment earnings from the various funds may be spent.
LA CONST., Art. VII, Sect. 10.8 (2000).
The state also established the Louisiana Fund which receives the rest of the MSA proceeds and all investment income from the Louisiana Fund. Appropriations from the Fund are limited to the following specified purposes: 1) initiatives for children through enhancements in education and health care; 2) provision of direct health care for tobacco-related illnesses; 3) initiatives to benefit the citizens of the state with respect to health care; 4) initiatives to diminish tobacco-related injury and death to Louisiana’s citizens.
LA CONST., Art. VII, Sect. 10.9 (2000).
The Louisiana legislature may provide, by a 2/3 vote in both houses of the legislature, for the deposit of all or portion of the MSA proceeds into a special trust fund in the state treasury called the Millennium Leverage Fund. A two-thirds vote of the legislature provides for the issuance of revenue bonds secured by monies in the Leverage Fund in amounts authorized by the legislature. Bond proceeds must be appropriated 25 percent each to the Health Excellence, Education Excellence, TOPS, and Louisiana Funds to be used for the specified purposes of each fund. Termination of the deposit of settlement revenues into the Leverage Fund is allowed pursuant to a two-thirds vote of the legislature.
LA CONST., Art. VII, Sect. 10.10 (2000).
Securitization
The Tobacco Settlement Financing Corporation was created as a separate entity from the state of Louisiana. The corporation has the power to purchase the tobacco assets and receive, or authorize the indenture trustee to receive, the tobacco settlement payments and issue bonds.
LA REV. STAT. ANN. §§ 39:99.1 to 39:99.20 (2003).
The State Bond Commission is authorized to sell and convey up to 60 percent of the tobacco settlement funds. After June 30, 2003, the State Bond Commission shall declare its intent by granting preliminary approval and authorization to sell or convey up to 100 percent of the state allocation to the corporation. Said declaration shall first be approved by the Joint Legislative Committee on the Budget and, if approved by the legislative committee, shall then be approved by a majority of the legislature if the legislature is in session or by mail ballot if the legislature is out of session. Upon approval of the legislature, the State Bond Commission shall commence with the sale. In the event an authorized sale is made during any fiscal year commencing on or after July 1, 2003, the state treasurer, in consultation with the Commissioner of Administration, shall provide for the deposit into the Louisiana Fund an amount of the net proceeds of any sale or sales that, together with other deposits, will ensure that a sufficient amount is deposited into the Louisiana Fund to fund the appropriations from that fund for that fiscal year. The remainder of such proceeds after deposit into the Louisiana Fund and any residuals received in such state fiscal year shall be deposited into the Millennium Trust.
LA REV. STAT. ANN. § 39:99.12 (2003).
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