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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:871

249 words·~1 min read·/la/title-47/47-1734

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

RS 47:871
CHAPTER 8-A. DELIVERY SALES OF CIGARETTES
§871. Definitions
For purposes of this Chapter:
(1)"Cigarettes" shall have the meaning as set forth in R.S. 13:5062(4)(a) through (d).
(2)"Consumer" means an individual who is not licensed as a cigarette wholesale dealer or cigarette retail dealer as defined in R.S. 47:842.
(3)"Delivery sale" means any sale of cigarettes to a consumer in this state where either
(a)the purchaser submits the order for such sale by means of a telephonic or other method of voice transmission, the mails or any other delivery service, or the Internet or other online service, or
(b)the cigarettes are delivered by use of the mails or of a delivery service. A sale of cigarettes shall be a delivery sale regardless of whether the seller is located within or without this state. A sale of cigarettes not for personal consumption to a person who is a cigarette wholesale dealer or a cigarette retail dealer shall not be a delivery sale.
(4)"Delivery service" means any person who is engaged in the commercial delivery of letters, packages, or other containers.
(5)"Mails" or "mailing" means the shipment of cigarettes through the United States Postal Office.
(6)"Person" means any natural person, trustee, company, partnership, corporation, or other legal entity.
(7)"Secretary" means the secretary of the Department of Revenue for the state of Louisiana or his duly authorized representatives.
Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.
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