Important Announcement

LDR’s New Orleans Regional Office is now located at the OMV building, 100 Veterans Blvd · Walk-ins Mon–Fri, 8 AM–4 PM · No appointment needed Get more info

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.