LA Rev Stat § 47:847 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§847. Dealers required to affix stamps

RS 847 - Dealers required to affix stamps  A. Every registered tobacco dealer holding a valid stamping agent designation pursuant to R.S. 26:902(2) shall stamp any unstamped cigarettes prior to selling, offering for sale, removing, or otherwise distributing the cigarettes in or into the state to wholesale dealers or retail outlets. Stamped cigarettes shall be kept separate and apart from the dealer's stock of unstamped cigarettes.  B. Stamping agents may sell cigarettes in or into the state, may purchase cigarettes for resale in or into the state and may affix a stamp required by this Chapter only if the manufacturer and brand family of the cigarettes are listed on the state directory at the time of stamping.  C. Notwithstanding the provisions of Subsection A of this Section, unless prior written approval is obtained from the attorney general in accordance with regulations promulgated by the secretary pursuant to the Administrative Procedure Act, stamping agents may sell cigarettes in or into the state, may purchase cigarettes for resale in or into the state, and may affix a stamp required by this Chapter only if the stamping agent purchased the cigarettes directly from the manufacturer or importer of the cigarettes, who holds a valid permit issued pursuant to 26 U.S.C. 5713, or from a sales entity affiliate whose name and address has been provided to the attorney general pursuant to R.S. 13:5073(A)(7).  D.(1) If and whenever any of the cigarettes taxed in this Chapter are found in the place of business of any tobacco dealer or any other person, except a dealer holding a valid stamping agent designation pursuant to R.S. 26:902(2), without the stamps affixed as herein provided, the prima facie presumption shall arise that such cigarettes are kept therein in violation of the provisions of this Chapter.  (2) A manufacturer or importer may, in accordance with R.S. 47:862, possess, transport, or cause to be transported unstamped cigarettes in or into the state to a stamping agent under either of the following circumstances:  (a) The manufacturer and brand family of the cigarettes are at the time of sale listed on the state directory.  (b) The manufacturer and brand family of cigarettes are not at the time of sale listed on the state directory, but all of following conditions apply:  (i) The stamping agent is authorized to affix the stamp or, when permitted by R.S. 47:849, pays the taxes imposed by another state on whose directory the manufacturer and brand family of the cigarettes are listed at the time of the sale.  (ii) The stamping agent would be permitted to resell the cigarettes from this state into that other state as provided in R.S. 47:849.  (iii) The stamping agent receiving the cigarettes holds an exporter license pursuant to R.S. 26:902(5)(b) and submits a report pursuant to R.S. 47:851(E).  (3) A manufacturer or importer may sell unstamped cigarettes as permitted under Paragraph (2) of this Subsection through its sales entity affiliate whose status as a sales entity affiliate has been provided by the manufacturer or importer to the satisfaction of the attorney general in accordance with R.S. 13:5073(A)(7) and prior to the sales entity affiliate selling any cigarettes in or into the state. If the manufacturer or importer does so:  (a) It may sell or otherwise transfer the unstamped cigarettes to its sales entity affiliate in connection with the sale.  (b) The sales entity affiliate may possess, transport, or cause to be transported the unstamped cigarettes in connection with the sale to the same extent the manufacturer or importer could under this Section if it were making the sale directly.  (c) In the case of sales permitted under Paragraph (2) of this Subsection, the stamping agent will be deemed to have purchased the cigarettes directly from the manufacturer or importer.  Amended by Acts 1974, No. 415, §1, eff. Jan. 1, 1975; Acts 2013, No. 221, §3; Acts 2016, No. 640, §1.