Who is required to pay the Industrial Hemp-Derived CBD Tax?


CBD tax is an excise tax imposed on and owed directly by the retailer. It is not collected from the retail customers. For purposes of the CBD tax, retailers include any and all persons, corporations, partnerships, limited liability companies (LLCs) or other organizations who sell or offer for sale industrial hemp-derived CBD products at retail. Any person who imports industrial hemp-derived CBD products into this state for use or consumption is also a retailer for purposes of the CBD tax and must pay the excise tax. This includes anyone who purchases these products online.

Filing Dates


News & Announcements

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

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.


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