Frequently Asked Questions
What type of Industrial Hemp-Derived CBD products are not subject to the tax?
Sales of industrial hemp-derived CBD products for further processing into a product produced in accordance with LA R.S. 40:1046 (marijuana for therapeutic use) is not a retail sale for purposes of this tax.
Additionally, any CBD product recommended in accordance with LA R.S. 40:1046 and any industrial hemp-derived CBD product approved as a prescription medication by the United States Food and Drug Administration is not subject to the industrial hemp-derived CBD tax.