Whether you're a retailer, entrepreneur, or operator, understanding these regulations is essential not only for compliance but also for safeguarding your investment. Below is a detailed guide that breaks down the current rules, requirements, and best practices for operating a vape vending machine in Louisiana.

Vape and nicotine pouch vending machines must not be accessible to anyone under 21.

Statute:

RS 26:910 - Vending machines

In order to prevent persons under twenty-one years of age from purchasing or receiving tobacco products, alternative nicotine products, or vapor products from vending machines, the sale or delivery of such products through a vending machine is prohibited unless either of the following apply:

(1) The machine is located in an establishment to which persons under the age of twenty-one are denied access.

(2) The machine is located in facilities where the dealer ensures that no person younger than twenty-one years of age is present or permitted to enter at any time and the machine is located within the unobstructed line of sight of a dealer or a dealer's agent or employee who is responsible for preventing persons younger than twenty-one years of age from purchasing tobacco products, alternative nicotine products, or vapor products through that machine.

Acts 1997, No. 1370, §2, eff. Oct. 1, 1997; Acts 2014, No. 278, §2, eff. May 28, 2014; Acts 2021, No. 403, §2; Acts 2022, No. 34, §1.

“No person shall place a vending machine that sells tobacco products, alternative nicotine products, or vapor products in any place that is accessible to persons under twenty-one years of age.”
La. Rev. Stat. § 26:910(F)
Link to statute via Justia

Permissible locations:

• Bars, casinos, or establishments exclusively 21+
• Adult-only tobacco or vape shops
• Locations where vending is controlled directly by staff (e.g., token-activated machines)

Licensing & Permitting Requirements

1. Tobacco/Vapor Product Retail Dealer Permit

Required per location for any business selling vape products.

Administered by:
Louisiana Office of Alcohol and Tobacco Control (ATC)
Website: https://atc.louisiana.gov

Permit Application Fee:

• $75/year per retail location
• Must be renewed annually
• Separate application for vending machine operators

Permit Application Link:
https://atc.louisiana.gov/docs/permits/retail_application_packet.pdf

2. Vending Machine Operator Permit

If using a vending machine for vape/nicotine products:

• You must obtain a special vending machine operator permit from ATC
• Machines must be labeled with operator name and contact info
• Permits are location-specific and non-transferable

Excise & Sales Taxes

1. Excise Tax

“A tax is levied on consumable nicotine liquids at the rate of $0.15 per milliliter.”
La. Rev. Stat. § 47:841(F)
Statute link: https://law.justia.com/codes/louisiana/2021/revised-statutes/title-47/rs-47-841/

Applies to:

• Refillable nicotine liquids
• Prefilled cartridges and pods

Who pays:

• Distributors are taxed at the first sale
• Retailers must verify that products are tax-paid or be liable

2. Sales Tax

• State base rate: 4.45%
• Parish/local sales taxes vary (up to 10%)
• Register for sales tax collection with the Louisiana Department of Revenue:
  https://latap.revenue.louisiana.gov/

Regulatory Bodies

• Louisiana Office of Alcohol and Tobacco Control (ATC):
  Licenses, enforcement, vending regulations.
  https://atc.louisiana.gov
• Louisiana Department of Revenue (LDR):
  Administers sales tax and excise tax on vape products.
  https://revenue.louisiana.gov

Municipal Ordinances

No preemptive override: local municipalities may impose stricter regulations on:

• Vending machine placement
• Zoning near schools
• Advertising or signage

👉 Always consult your city hall or parish government. For example:

• New Orleans: May require separate occupational license for vending
• Baton Rouge / East Baton Rouge Parish: Often restrict vending near schools, parks, or churches

Other Legal Requirements

• Age Limit: Cannot sell or distribute to anyone under 21, including through vending.
  La. Rev. Stat. § 14:91.8(E)
• Signage: Required at vending machines:

“SALE OF TOBACCO, ALTERNATIVE NICOTINE OR VAPOR PRODUCTS TO PERSONS UNDER 21 IS PROHIBITED BY LAW.”
La. Rev. Stat. § 26:911(B)(2)

• Packaging: All liquid nicotine must be in child-resistant packaging.
  Federal Law: 15 U.S.C. §§ 1471–1476 (Poison Prevention Packaging Act)

Disclaimer: This page is intended for informational purposes only and should not be considered legal advice. Consult official Louisiana government resources for the most current regulations or consult your attorney.