Louisiana Tobacco Tax Return for Retail Dealers of Vapor Products

Tobacco Tax Return for Retail Dealers of Vapor Products
Form R-5608
R-5608 (12/21)

O

If your name has
changed, mark circle.

O

If your address has
changed mark circle.

O

If casual filer,
mark circle.

O

If final return,
mark circle.

Tobacco Tax Return for
Retail Dealers of Vapor Products

LA Revenue Account Number

Mail to:
Louisiana Department of Revenue
P. O. Box 201
Baton Rouge, LA 70821-0201
(855) 307-3893

Name

O

EV

If amended return,
mark circle.

Address
Unit Type

Unit Number

City

State

ZIP

Foreign Nation, if not United States (do not abbreviate)

Period: _______________________
	Month/Year

Computation of Vapor Products Excise Tax
1

Number of Milliliters of Consumable Vapor Products Purchased During the Month

1

2

Number of Milliliters of Consumable Vapor Products Manufactured During the Month

2

3

Total Number of Milliliters of Consumable Vapor Products Available (Add Lines 1 and 2. Enter result.)

3

4

Less: Number of Milliliters of Consumable Vapor Products Purchased During the Month Excise Tax-Paid

4

5

Total Number of Milliliters of Consumable Vapor Products (Subtract Line 4 from Line 3)

5

6

Less: Total Number of Milliliters of Consumable Vapor Products Returned as Non-saleable

6

7

Total Taxable Milliliters of Consumable Vapor Products (Subtract Line 6 from Line 5)

7

8

Tax Due (Multiply Line 7 by $0.05)

8

$

9

Penalty (5% of Line 8 for each 30 days or fraction thereof, not to exceed 25%)

9

$

10

Interest (See Instructions)

10

$

11

Total Payment Due (Add Lines 8 through 10.) Make payable to Louisiana Department of Revenue. DO NOT SEND CASH

11

$

This return is due on or before the 20th day following the taxable period and becomes delinquent the first day thereafter. If the due date falls on a
weekend or holiday, the return is due on the first business day following the due date and becomes delinquent the first day thereafter.
CERTIFICATION: Under the penalties of perjury, I declare that I have examined this return, including all accompanying documents, and to the best of my
knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any
knowledge. I understand that the information reported on this return will be used in the administration and enforcement of the Excise Tax laws, rules, and
regulations, and may be disclosed to other parties involved in these reported transactions.
Date (dd/mm/yyyy)

Signature of preparer

Title

Print Preparer’s Name

PAID
PREPARER
USE ONLY

Preparer’s Signature

Telephone Number

Date (mm/dd/yyyy)

Firm’s Name

➤

Firm’s FEIN

➤

Firm’s Address

➤

Telephone

➤

Check ■ if
Self-employed

PTIN, FEIN, or LDR Account Number
of Paid Preparer
For Office
Use Only.

SPEC
CODE

8513

R-5608i (12/21)

General Information
Per Act 94 of the 2015 Regular Legislative Session, a tax was levied on consumable nicotine liquid solution or other material containing
nicotine at the rate of $0.05 per milliliter. Consumable nicotine liquid solution is the consumable end product that is depleted as a vapor
product is used.
This return is to be completed by those retail dealers who receive ANY vapor products from sources on which the excise tax has not been
paid. This return is also to be completed by those retail dealers who blend products to form a consumable liquid solution that is depleted
as a vapor when the consumer uses a vapor product. Vapor products that contain no nicotine are not subject to the tax. Products received
from authorized manufacturers and/or wholesale dealers registered with Louisiana should have the tax paid by the manufacturer or
wholesale dealer.
A retail dealer who purchases ALL of their vapor products from a registered Louisiana tobacco wholesale dealer or authorized manufacturer
on which the wholesale dealer or authorized manufacturer has paid the excise tax may submit Form R-3046, Request to Close Business
Tax Accounts. Any retailer dealer requesting to close their account must designate their return as final by marking the appropriate circle
at the top of the return.
Any retailer dealer who purchases a majority of their vapor products tax paid from a registered Louisiana tobacco wholesaler or authorized
manufacturer, but occasionally purchases non-tax paid products, may request a casual filer designation by selecting the designated circle
on the return.
This return is to be filed for each calendar month and is due by the 20th day of the month following the month being reported. Returns and
payments not submitted timely are subject to penalty and interest.

Instructions
Line 1.	 Enter the total number of milliliters of consumable vapor products purchased during the reporting period.
Line 2.	 Enter the number of milliliters of consumable vapor products manufactured by the retail dealer for sale.
Line 3. 	 Add the amounts on Lines 1 and 2 and enter the result.
Line 4.	 Enter the total number of milliliters of consumable vapor products purchased from sources on which the excise tax has already
been paid. Any entry on this line must be supported by Schedule 1 (R-5608-S1).
Line 5.	 Subtract the amount on Line 4 from Line 3 and enter the result.
Line 6.	 Enter the total number of milliliters of consumable vapor product that were returned to manufacturer as unsaleable on which the
tax has been paid by the retail dealer completing this return. Any entry on this line must be supported by Schedule 2 (R-5608-S2).
Attach a copy of the affidavit from the manufacturer substantiating the amount of the product returned.
Line 7.	 Subtract Line 6 from Line 5 and enter the result.
Line 8.	 Multiply the amount on Line 7 by $0.05 and enter the result.
Line 9.	 Penalty: If the return is not filed by the 20th of the following month (or 20 days after the reporting period), the dealer is charged a
penalty of 5 percent per month not to exceed 25 percent.
Line 10.	 Interest is due if the payment of the tax is late. Refer to the Tax Interest Rate Schedule (R-1111) for monthly interest rates that
apply. Form R-1111 is available on the Department’s website at www.revenue.louisiana.gov.
Line 11.	 Add Lines 8 through 10. Make payment to Louisiana Department of Revenue. DO NOT SEND CASH. Mail the report and
payment to the address shown on the face of the return.
If you have a foreign address, enter the city name in the appropriate space. Follow the country’s practice for entering the postal code and
the name of the province, county, or state. Enter the foreign country name in the appropriate space. Don’t abbreviate the country name.

Paid Preparer Information
If this return was prepared by a paid preparer, he or she must complete the paid preparer information. The paid preparer must enter
their name and identification number when preparing and filing the return. If the paid preparer has a PTIN, the PTIN must be provided;
otherwise, the FEIN or LDR account number must be provided. If the paid preparer represents a firm, the firm’s FEIN must also be
provided. The failure of a paid preparer to sign or provide an identification number will result in the assessment of the unidentified preparer
penalty on the preparer. The penalty is $50 for each occurrence of failing to sign or failing to provide an identification number.