Louisiana Consumer Excise Tax Return

Consumer Excise Tax Return
untitled
R-5629 (4/16)
Social Security Number
Name
Address

Consumer Excise Tax Return
Taxpayer Compliance – Excise Taxes
P.O. Box 201
Baton Rouge, LA 70821-0201
(855) 307-3893

City, State, ZIP
Taxable Period

Consumer Excise Tax Notice to Taxpayers

Louisiana Alcoholic Beverage and Tobacco Tax laws levy an excise tax on all alcoholic beverages and tobacco products sold or consumed in
Louisiana. If you purchased alcohol or tobacco products for personal consumption from out-of-state companies via such means as mail order,
catalogs, or the Internet, and were not properly charged Louisiana excise taxes, you are required to file and pay the tax directly to the Department of
Revenue. Use the form below to report any taxable purchases made from companies that did not collect Louisiana excise taxes.

Schedule A

A

B

C

D

E

F

Beer
(Ounces)

Liquor
(Liters)

Sparkling
Wine and
Still Wine
more than
24% alcohol
by volume
(Liters)

Still Wine
between 14%
and 24% alcohol by volume
(Liters)

Still Wine not
more than
14% alcohol
by volume
(Liters)

Total

$12.50

$.80

$.55

$.35

$.20

ALCOHOLIC BEVERAGES

1. Total ounces or liters purchased
2. Amount subject to tax
(Divide Line 1 by 3,968.)
3. Tax Rate
4. Tax (See instructions.)
5. Parish/Municipality Tax
	 (Multiply Line 2 by $1.50)
6. Amount Due (Add Lines 4 and 5.)
7. Total Alcoholic Beverages Tax (Add Line
6 of Columns A through E.)

Schedule B

A

B

C

D

E

F

G

Total

Cigarettes

Cigars
(invoiced at
$.12 or less
per cigar)

Cigars
(invoiced at
over $.12
per cigar)

Smoking
Tobacco

Smokeless
Tobacco

Vapor
Products
and
Electronic
Cigarettes

$.054

.08

.20

.33

.20

$.05

TOBACCO PRODUCTS

1. Cigarettes – number of sticks purchased
2. Invoice Price of other tobacco products
3. Vapor – number of milliliters
4. Tax Rate
5. Tax (Multiply Line 1 , Line 2 or Line 3 by 	
	 Line 4. Add Line 5 of Column A through F 	
	 and enter in Column G.)

Total Tax Due (Add Schedule A, Line 7F and Schedule B, Line 5G.)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $
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.
Signature

Date (mm/dd/yyyy)

Mail this return to P.O. Box 201 Baton Rouge, LA 70821-0201.

DO NOT SEND CASH.
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R-5629 (4/16)

INSTRUCTIONS FOR CONSUMER EXCISE TAX RETURN

Schedule A – Alcoholic Beverages
Line 1.	Enter the volume of alcoholic beverages purchased. For
beverages of low alcoholic content (beer), the volume
should be reported in ounces in Column A. For
beverages of high alcoholic content, the volume should
be reported in liters in Column B through Column E.
Line 2.	Convert ounces of beverages of low alcoholic content
reported on Line 1, Column A to 31-gallon barrels by
dividing Line 1, Column A by 3,968, the number of
ounces in a 31-gallon barrel.
Line 3.	Tax Rate - Alcoholic Beverages
Line 4.	Compute the state tax due. Multiply Line 2, Column A by
the tax rate shown on Line 3. Multiply Line 1, Column B
through Column E by the tax rates shown on Line 3.
Line 5.	Multiply Line 2, Column A by $1.50 for the amount of tax
due the local jurisdiction.
Line 6.	Add Lines 4 and 5, Column A, and enter the amounts
shown on Line 4, Columns B through E.
Line 7.	Enter the total of Line 6, Columns A through E.
Definitions:
“Beverages of low alcoholic content” means alcoholic
beverages containing not more than six percent alcohol by
volume.
“Beverages of high alcoholic content” means alcoholic
beverages containing more than six percent alcohol by volume.
Tax Rates
Tax is levied on all beverages of high and low alcohol content
handled in Louisiana. Louisiana Revised Statutes 26:341
provides the tax rates for beverages of high alcohol content
including native wines. The rates for beverages of low alcohol
content are provided in R.S. 26:342.
The tax rates applicable to alcoholic beverages are listed below
according to classification:
Malt beverages and all
beverages with alcohol
content not more than 6%
by volume

$12.50 per 31-gallon barrel

Liquors

$.80 per liter

Sparkling wine and still
wines with alcohol content
more than 24% by volume

$.55 per liter

Schedule B – Tobacco Products
Line 1.	Enter the number of cigarettes purchased in Column A.
Line 2.	Enter the invoice price of cigars, smoking tobacco and
smokeless tobacco in Column B through Column E.
Line 3. Enter the number of milliliters of vapor products and
electronic cigarettes purchased in Column F.
Line 4	 Tax Rate - Tobacco Products
Line 5.	Multiply amounts on Lines 1 - 3 by the tax rates shown
in line 4. Enter the total of columns A through F in
column G
Definitions:
“Cigars” includes any roll of tobacco for smoking, irrespective
of size or shape, and irrespective of the tobacco being flavored,
adulterated or mixed with any other ingredients, where such roll
has a wrapper made chiefly of tobacco.
“Cigarette” includes any roll for smoking made wholly or in
part of tobacco, irrespective of size or shape and irrespective
of the tobacco being flavored, adulterated or mixed with any
other ingredient, where such roll has a wrapper or cover made
of paper, or any other material except where such wrapper is
wholly or in greater part made of
tobacco.
“Smoking tobacco” includes granulated, plug cut, crimp cut,
ready rubbed and any other kind and form of tobacco prepared
in such manner as to be suitable for smoking in pipe or cigarette.
“Smokeless tobacco” means all smokeless tobacco including
but not limited to fine cut, long cut, packed in pouches, snuff,
snuff flower, chewing tobacco, cavendish, plugs, twists, shorts,
refuse and other scraps, clippings and sweepings of tobacco,
and other forms of loose tobacco, articles and products made of
tobacco, or a tobacco substitute.
“Vapor products” include any electronic cigarette, electronic
cigar, electronic cigarillo, electronic pipe, or similar product or
device and any vapor cartridge or other container of nicotine
in a solution or other form that is intended to be used with or
in an electronic cigarette, electronic cigar, electronic cigarillo,
electronic pipe, or similar product or device.
Tax Rates
Tax is levied upon the sale, use, consumption, handling, or
distribution of all cigars, cigarettes, smoking and smokeless
tobacco, and vapor products within the state of Louisiana. The
tax on cigarettes is levied ‘per cigarette’ while the tax on cigars,
smoking and smokeless tobacco is levied on the manufacturer’s
net invoice price, and the tax on vapor products is levied based
on the number of milliliters. The tax rates applicable to cigarettes
and the other tobacco products are listed below according to
classification:

Still wine:
Alcohol content more than
14% but no more than
24% by volume

$.35 per liter

Cigarettes

$0.054 per cigarette

Alcohol content not more
than 14% by volume

$.20 per liter

Cigars:
Invoiced at $120 or less
per 1,000 cigars

8% of invoice price

Invoiced at more than
$120 per 1,000 cigars

20% of invoice price

Smoking Tobacco

33% of invoice price

Smokeless Tobacco

20% of invoice price

Vapor Products

$.05 per milliliter

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