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.