La. Admin. Code tit. 55 § VII-3103

Current through Register Vol. 50, No. 11, November 20, 2024

Section VII-3103 - Identifying Information for Permits

A. Permits

1. An exporter license shall be issued to a wholesale dealer with a valid stamping agent designation if that dealer engages in interstate business or affixes the tax stamps of another state. Such wholesale dealer/stamping agent shall first apply for the license prior to the purchase or possession of unstamped or non-tax paid cigarettes of another state.

2. A retail dealer permit shall be issued to a dealer other than a wholesale dealer, tobacconist, or vending machine operator for each retail outlet where cigars, cigarettes, or other tobacco products are offered for sale either over the counter or by vending machine.

3. A stamping agent designation shall be issued to a dealer that engages in the business of purchasing unstamped or non-tax paid cigarettes and that meets all the requirements of a wholesale dealer as defined in accordance with the provisions of R.S. 26:906(H) and the provisions of this Chapter.

4. A tobacconist permit shall be issued to a dealer engaged in receiving bulk smoking tobacco for the purpose of blending such tobacco for retail sale at a particular outlet where 50 percent or more of the total purchases for the preceding 12 months were purchases of tobacco products, excluding cigarettes, for each retail outlet where cigars, cigarettes, or other tobacco products are offered for sale either over the counter or by vending machine.

5. A vending machine operator permit shall be issued to a vending machine operator operating one or more vending machines. Licensed wholesale dealers who operate vending machines shall not be required to obtain a vending machine operator permit.

6. A vending machine permit shall be issued to the vending machine operator or wholesale dealer for each vending machine he operates and such permit shall be affixed to the upper front surface of the vending machine.

7. A wholesale dealer permit shall be issued to a wholesale dealer for each wholesale place of business operated by the wholesale dealer.

B. The following identifying information shall be listed on the face of all retail dealer permits, vending machine operator permits, and wholesale dealer permits:

1. the name of the license holder;

2. the name and address of the establishment for which the license is obtained;

3. the license number;

4. the dates of issuance and expiration;

5. the amount paid for the license.

C. The following identifying information shall be listed on the face of all vending machine permits:

1. the name of the license holder;

2. the vending machine operator permit number;

3. the vending machine permit number;

4. the address for the location of the vending machine;

5. the date of expiration.

La. Admin. Code tit. 55, § VII-3103

Promulgated by the Department of Revenue, Office of Alcohol and Tobacco Control, LR 24:1320 (July 1998), amended LR 38:145 (January 2012), LR 38:2939 (November 2012), LR 40:1115 (June 2014).

AUTHORITY NOTE: Promulgated in accordance with R.S. 26:902.