Fillable Form R-5629 - Consumer Excise Tax Return (Page 2 of 2) in pdf

Instructions for Consumer Excise Tax Return

Schedule A – Alcoholic Beverages

Schedule B – Tobacco Products

Line 1. Enter the volume of alcoholic beverages purchased. For

Line 1. Enter the number of cigarettes purchased in Column A.

beverages of low alcoholic content (beer) and malt beverages,

Line 2. Enter the invoice price of cigars, smoking tobacco and smoke-

the volume should be reported in ounces in Column A. For

less tobacco in Column B through Column E.

beverages of high alcoholic content, the volume should be

Line 3. Tax Rate - Tobacco Products

reported in liters in Column B through Column E.

Line 4. Multiply amounts on Line 1 and Line 2 by the tax rates shown

Line 2. Convert ounces of beverages reported on Line 1, Column A to

on Line 3.

31-gallon barrels by dividing Line 1, Column A by 3,968, the

number of ounces in a 31-gallon barrel.

Line 5. Enter the total of Line 4, Columns A through E.

Line 3. Tax Rate - Alcoholic Beverages

Definitions:

Line 4. Compute the state tax due. Multiply Line 2, Column A by the

“Cigars” includes any roll of tobacco for smoking, irrespective of size or

tax rate shown on Line 3. Multiply Line 1, Column B through

shape, and irrespective of the tobacco being flavored, adulterated or

Column E by the tax rates shown on Line 3.

mixed with any other ingredients, where such roll has a wrapper made

chiefly of tobacco.

Line 5. Multiply Line 2, Column A by $1.50 for the amount of tax due

the local jurisdiction.

“Cigarette” includes any roll for smoking made wholly or in part of

tobacco, irrespective of size or shape and irrespective of the tobacco

Line 6. Add Lines 4 and 5, Column A, and enter the amounts shown

being flavored, adulterated or mixed with any other ingredient, where

on Line 4, Columns B through E.

such roll has a wrapper or cover made of paper, or any other material

Line 7. Enter the total of Line 6, Columns A through E.

except where such wrapper is wholly or in greater part made of

tobacco.

Definitions:

“Beverages of low alcoholic content” means alcoholic beverages

“Smoking tobacco” includes granulated, plug cut, crimp cut, ready

containing not more than six percent alcohol by volume.

rubbed and any other kind and form of tobacco prepared in such man-

ner as to be suitable for smoking in pipe or cigarette.

“Beverages of high alcoholic content” means alcoholic beverages

containing more than six percent alcohol by volume.

“Smokeless tobacco” means all smokeless tobacco including but not

limited to fine cut, long cut, packed in pouches, snuff, snuff flower, chew-

“Malt beverages” means beverages obtained by alcoholic fermenta-

ing tobacco, cavendish, plugs, twists, shorts, refuse and other scraps,

tion of an infusion or by brewing process or concoction of barley or other

clippings and sweepings of tobacco, and other forms of loose tobacco,

grain, malt, sugars and hops in water, including among other things, ale,

articles and products made of tobacco, or a tobacco substitute.

beer, stout, porter, and the like. Malt beverages are exclusive of all

“liquors” whether they be defined as intoxicating or spirituous liquors, or

Tax Rates

as alcoholic, vinous, or malt liquors, or however otherwise defined as

Tax is levied upon the sale, use, consumption, handling, or distribution

liquors, which are produced by distillation.

of all cigars, cigarettes, smoking and smokeless tobacco within the state

of Louisiana. The tax on cigarettes is levied ‘per cigarette’ while the tax

Tax Rates

on cigars, smoking and smokeless tobacco is levied on the manufactur-

Tax is levied on all beverages of high and low alcohol content handled

er’s net invoice price. The tax rates applicable to cigarettes and the

in Louisiana. Louisiana Revised Statutes 26:341 provides the tax rates

other tobacco products are listed below according to classification:

for beverages of high alcohol content and malt beverages. 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:

Classification

Tax Rates

Classification

Tax Rates

Malt beverages and beverages

Cigarettes

$.018 per cigarette

with alcohol content not more

$10 per 31-gallon barrel

than 6% by volume

Cigars invoiced at $120 or

Liquors

$.66 per liter

less per 1,000 cigars

8% of invoice price

($.12 or less per cigar)

Sparkling wine and still wines

with alcohol content more than

$.42 per liter

24% by volume

Cigars invoiced at more than

Still wine with alcohol content

$120 per 1,000 cigars

20% of invoice price

more than 14% but not more than

$.06 per liter

(more than $.12 per cigar)

24% by volume

Smoking Tobacco

33% of invoice price

Still wine with alcohol content not

$.03 per liter

more than 14% by volume

Smokeless Tobacco

20% of invoice price

6671

Form R-5629 - Consumer Excise Tax Return Page 2

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