Important Announcement

Beginning April 13, 2026, LDR’s New Orleans regional office will relocate to the OMV building at 100 Veterans Blvd. Walk-in services available Monday–Friday, 8:00 a.m. – 4:00 p.m. 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.