LA HB669

Amends Louisiana tobacco tax law to expand the definition of "cigarette" to include rolls for heating (not just smoking), capturing heat-not-burn tobacco products under the existing cigarette excise tax

Adds a new definition for "tobacco substitute" covering non-combustible nicotine products made from tobacco-extracted, other-source, or synthetic nicotine that simulate traditional smokeless tobacco

Clarifies that vapor products do not include cigarettes or products already subject to the cigarette tax under R.S. 47:841(B)

Continues in statute the additional 4/20 cent per cigarette tax originally enacted in 2000 and protected by Article VII, Section 4.1 of the Louisiana Constitution, which dedicates revenue to the Health Excellence Fund

Applies to taxable periods beginning on or after July 1, 2025, with no increase to the total state excise tax on cigarettes