Frequently Asked Questions
Who files the Industrial Hemp-Derived CBD Tax Return?
Retailers who sold any industrial hemp-derived CBD products between January 1, 2020 and July 31, 2021 and anyone who imported these products into Louisiana for use or consumption during that period must complete an Industrial Hemp-Derived CBD Tax Return. For periods beginning on or after August 1, 2021, taxpayer must complete a Consumable Hemp Products Tax Return.