La. Admin. Code tit. 61 § I-5109

Current through Register Vol. 50, No. 11, November 20, 2024

Section I-5109 - Purchase, Shipment of Tax Stamps; Insurance

A. Tobacco tax stamps shall be purchased by licensed wholesale distributors who are registered as stamping agents with the Office of Alcohol and Tobacco Control. The tobacco tax stamps are shipped to the stamping agents directly from the stamp provider.

B. Purchase orders for tax stamps shall be placed electronically with the Department of Revenue using the prescribed electronic format. Tobacco tax stamp sheets shall be ordered in multiples of ten. When placing the order, the stamping agent may purchase insurance on the shipment for reimbursement purposes in the event the tax stamps are lost or damaged. If insurance is not purchased, the stamping agent assumes liability for any missing or damaged tax stamps.

C. All electronic orders shall be verified and approved by the Department of Revenue before the stamp provider is authorized to fill and ship the order.

D. Orders will be processed as standard two-day delivery. Stamping agents that request next day delivery are responsible for the delivery costs and must provide billing account information for this purpose.

La. Admin. Code tit. 61, § I-5109

Promulgated by the Department of Revenue, Office of Legal Affairs, Tax Policy and Planning Division, LR 501672 (11/1/2024).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:843 and R.S. 47:1511.