La. Revenue and Taxation § 47:872

Current with changes from the 2024 3rd Extraordinary Session

Section 47:872 - Prohibition against delivery sales

No person who is engaged in the business of selling or distributing cigarettes may ship or transport, or cause to be shipped or transported, cigarettes to any consumer in the state. The provisions of this Section shall apply regardless of whether the person engaged in the business of selling or distributing cigarettes is located within or outside of the state.

La. Revenue and Taxation § 47:872

Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.

Amended by Acts 2013, No. 221,s. 3, eff. 8/1/2013.

Acts 2003, No. 1128, §1, eff. 7/2/2003.