What type of consumable hemp products are not subject to the tax?


Sales of consumable hemp product 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 consumable hemp product recommended in accordance with LA R.S. 40:1046 and any consumable hemp product approved as a prescription medication by the United States Food and Drug Administration is not subject to the consumable hemp product tax.

Filing Dates


News & Announcements

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.


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