What Industrial Hemp-Derived products are prohibited?


LA R.S. 3:1482 prohibits the processing or sale of
  1. any part of hemp for inhalation, except hemp rolling papers
  2. any alcoholic beverage containing CBD
  3. any food product or beverage containing CBD unless the United States Food and Drug Administration approves CBD as a food additive in Louisiana.
However, because these products are included in the definition of industrial hemp-derived CBD products for purposes of the excise tax, the CBD tax is due and must be paid if the product is sold at retail in Louisiana or imported for consumption.

Filing Dates


News & Announcements

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.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


How Can This Page Be Better?

LDR wants this website to be useful and easy-to-use for you. We'd like your feedback so we can improve our site.