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

August 12, 2025

Guilty plea resolves fraud investigation related to Hurricane Ida recovery

A guilty plea in a Baton Rouge criminal court closes the investigation into a fraud case related to the recovery process following Hurricane Ida in 2021.

July 31, 2025

New penalties for Kratom in effect Aug. 1

Starting Aug. 1, 2025, severe new penalties are in effect for the possession of the herbal supplement known as Kratom. Kratom is sold often as an energy booster, pain reliever and mood lifter. Its potential harmful side effects include liver toxicity, seizures and death.

July 28, 2025

Millions in state tax refunds moving to Unclaimed Property if taxpayers don’t claim them

BATON ROUGE – Louisiana taxpayers have until Sept. 6, 2025, to claim millions of dollars in state tax refunds before they become unclaimed property.


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