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.