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

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.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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