Louisiana Vape Law: Permits, Directory, and Excise Tax

Louisiana vape laws require sellers to hold an Office of Alcohol and Tobacco Control permit, limit sales and possession of vapor products to people 21 and older, tax e-liquid at $0.15 per milliliter, and restrict retailers to products listed on the state’s approved vapor product directory. Break any of those rules and the penalties range from a $50 criminal fine to loss of your permit.

Who Can Buy and Possess Vapor Products

The minimum age to buy any vapor product in Louisiana is 21. That matches the federal Tobacco 21 law, which raised the nationwide purchase age from 18 to 21 in December 2019 and left no exceptions for any retailer or any category of tobacco product.1U.S. Food and Drug Administration. Tobacco 21

Retailers have to check a government-issued photo ID on every sale. Louisiana treats that verification step the way it treats alcohol sales: skip it once, and a single violation can start a chain that ends at a revoked permit.

Underage possession is also its own offense. The same statute that bars sales to anyone under 21 makes it illegal for a person under 21 to possess a vapor product at all.2Louisiana State Legislature. Louisiana Revised Statutes RS 14-91.8

Permits Retailers Must Hold

Before a business can sell any vapor product in Louisiana, it needs a permit from the Office of Alcohol and Tobacco Control. Permits are issued per location, renewed annually, and priced by the type of operation:

  • Retail dealer permit: $25 per year for each retail location where tobacco or vapor products are sold over the counter.
  • Wholesale dealer permit: $75 per year for each wholesale place of business.
  • Vending machine operator permit: $75 per year, plus $5 per machine per year.
  • Tobacconist permit: $100 per year for a combined retail and wholesale tobacco permit, available to shops where at least half of the prior year’s purchases were tobacco products other than cigarettes.

The permit has to be in hand before the doors open, and renewal fees are due before the current permit expires. Retail permit renewals are staggered by parish. Wholesale permits expire December 31, and vending machine permits expire June 30.3Justia. Louisiana Revised Statutes Title 26 RS 26-903 – Permit Fees

Self-service displays of vapor products are banned. Everything has to sit behind the counter. The only exception is a vending machine that meets the state’s separate vending requirements, and that rule exists specifically to keep products out of the reach of anyone under 21.4Louisiana State Legislature. Louisiana Revised Statutes RS 26-910.1

The Louisiana Vapor Product Directory

Louisiana keeps a state directory of vapor products and alternative nicotine products that are authorized for sale. If a product is not on the list, it cannot legally be sold in the state. Retailers should check the directory before stocking anything new.

To be listed, a manufacturer has to certify to the ATC commissioner, under penalty of perjury, that the product falls into one of two categories. Either the manufacturer has submitted a premarket tobacco product application (PMTA) to the FDA and that application is still pending (or a denial is on appeal), or the FDA has already issued a marketing authorization for the product.5Justia. Louisiana Revised Statutes Title 26 RS 26-926.1 – Vapor Product and Alternative Nicotine Product Directory

The 2025 legislative session tightened these certification standards and extended the directory framework to alternative nicotine products through House Bill 412.6Louisiana State Legislature. 2025 Regular Session House Bill No. 412

Under federal law, every new tobacco product, e-cigarettes included, needs an FDA marketing order before it can be legally sold anywhere in the United States. A pending PMTA does not create a safe harbor from federal enforcement.7U.S. Food and Drug Administration. Tobacco Products Marketing Orders Many flavored disposable vapes popular with younger users have never received FDA authorization, and selling them in Louisiana exposes a retailer to both state administrative action and federal enforcement.8U.S. Food and Drug Administration. Advisory and Enforcement Actions Against Industry for Unauthorized Tobacco Products

Excise Tax on E-Liquid

Louisiana taxes consumable vapor products at $0.15 per milliliter of nicotine liquid. The rate has been in effect since July 1, 2023, and it applies to the e-liquid or other nicotine-containing material that is consumed as the device is used.9Louisiana Department of Revenue. How Much Is the Excise Tax on Consumable Vapor Products

A 30 mL bottle carries $4.50 in state excise tax. A 100 mL bottle carries $15. State and local sales taxes apply on top of that. Permit applications and tax registration go through the ATC, but the Department of Revenue collects the tax.10Louisiana Department of Revenue. Tobacco Products Permits

Required Signage and Health Warnings

Every store selling vapor products has to display a sign in at least 30-point type reading: “LOUISIANA LAW PROHIBITS THE SALE OF TOBACCO PRODUCTS, ALTERNATIVE NICOTINE PRODUCTS, OR VAPOR PRODUCTS, VAPOR PARAPHERNALIA AND DEVICES TO PERSONS UNDER AGE 21.” The sign must include the Louisiana Tobacco Quitline number (1-800-QUIT-NOW) and website, and it has to be visible to both employees and customers.2Louisiana State Legislature. Louisiana Revised Statutes RS 14-91.8

Federal law adds a nicotine warning that must appear on every vapor product package and advertisement in exact wording: “WARNING: This product contains nicotine. Nicotine is an addictive chemical.” On packaging, the warning must cover at least 30 percent of each principal display panel in at least 12-point Helvetica Bold or Arial Bold (or a similar sans-serif font), printed in black on white or white on black, and permanently affixed. Peel-off stickers do not qualify.11eCFR. 21 CFR Part 1143 – Minimum Required Warning Statements

For advertisements with a visual component, the warning has to appear in the upper portion and occupy at least 20 percent of the ad’s total area, using the same font and contrast requirements, surrounded by a rectangular border between 3 and 4 millimeters thick.

Beyond the federal warning, the Family Smoking Prevention and Tobacco Control Act gives the FDA authority to restrict tobacco marketing in media that predominantly reach underage audiences.12U.S. Food and Drug Administration. Family Smoking Prevention and Tobacco Control Act – An Overview Louisiana marketing materials for vapor products also cannot use imagery or language aimed at minors, such as cartoon characters or candy-themed branding.

Penalties for Selling to Minors

The criminal fines for selling vapor products to someone under 21 in Louisiana are modest on paper and escalate with each violation:

  • First offense: fine of up to $50
  • Second offense: fine of up to $100
  • Third offense: fine of up to $250
  • Fourth and later offenses: fine of up to $400 each

Those are the criminal numbers under Louisiana’s Prevention of Youth Access to Tobacco Law.2Louisiana State Legislature. Louisiana Revised Statutes RS 14-91.8 The bigger risk sits on the administrative side. The ATC tracks compliance history and can suspend or revoke a retailer’s permit. For a shop that depends on tobacco and vapor sales, losing the permit outweighs any single fine.

Manufacturers who sell vapor products online to someone under 21 face a steeper penalty under a separate statute: $500 per offense.13Louisiana State Legislature. Louisiana Revised Statutes RS 26-906

Selling Online Into or Out of Louisiana

Shipping vapor products across state lines pulls in a separate federal regime under the Prevent All Cigarette Trafficking (PACT) Act. The law treats electronic nicotine delivery systems the same as cigarettes and smokeless tobacco for registration and reporting.

Any person or business selling or advertising vapor products in interstate commerce must register with both the Bureau of Alcohol, Tobacco, Firearms and Explosives and the tobacco tax administrator in every state where shipments go. Sellers also have to file monthly reports with each state’s tax office covering the prior calendar month’s shipments.14ATF. Prevent All Cigarette Trafficking (PACT) Act – Reporting, Shipping and Tax Compliance Requirements

Before processing an order, the seller has to collect the buyer’s full name, date of birth, and residential address, and verify them against a commercially available government-sourced database to confirm the buyer meets the minimum legal age. When the package arrives, an adult who meets that age has to sign for it in person and show a valid government-issued photo ID.15Office of the Law Revision Counsel. 15 USC 376a – Delivery Sales

Every shipping package needs a conspicuous label on the same surface as the delivery address stating that federal law requires payment of applicable excise taxes and compliance with licensing obligations. No single shipment can weigh more than 10 pounds.

Where You Can and Can’t Vape

State law is less clear than most people assume. The Louisiana Smokefree Air Act bans smoking in enclosed public spaces, workplaces, and other shared locations, but it has not been amended to explicitly cover vapor products. Vaping indoors is not automatically prohibited by state law the way lighting a cigarette is.

Local governments have filled the gap. Parishes and municipalities can adopt their own ordinances extending clean-air rules to vaping, and some have. East Baton Rouge Parish, for example, prohibits both smoking and vaping in restaurants, bars, casinos, hotels, workplaces, schools, airports, parks, stadiums, public transit, and retail stores.16Baton Rouge, LA – BRLA.gov. Smoke-Free Baton Rouge

The result is a patchwork. In some cities you can be fined for vaping in a bar. In others there is no local ordinance on it at all. Business owners should check their parish and municipal codes rather than relying on the state Smokefree Air Act alone. Consumers who want to avoid the guessing game should treat indoor vaping the same as smoking and step outside, since the venue’s own policy may be stricter than any law requires.

Private Property and Employer Policies

Where no state or local law bans vaping, private property owners and employers can prohibit it on their own. A business is free to make its premises entirely vape-free as a condition of entry or employment, and an employee who vapes in violation of a workplace policy can face discipline up to termination regardless of what the law technically allows.