Queensland Opposition Leader John-Paul Langbroek says he would be surprised if his Liberal National Party (LNP) accepted money from the tobacco industry.

He has called for caps on election spending and in return the Government has challenged him to ban the LNP from taking donations from tobacco companies.

But Mr Langbroek says that is a red herring.

"I don't know if we receive donations from tobacco companies because I don't keep a list of them," he said.

"But I can tell you if we did it's because it's legal and because Labor are the ones who made it legal.

"Lawrence Springborg who was the leader before me was on the public record supporting a total ban on smoking so I'd actually find it quite surprising if we did."

Premier Anna Bligh says the Labor party in Queensland does not accept donations from tobacco companies.