Louisiana § RS 47:1693 - Imposition of tax
Full text of Louisiana Louisiana Civil Code § RS 47:1693 — Imposition of tax, with citation guidance and answers to common questions.
§ RS 47:1693. Imposition of tax
A. There is hereby levied an excise tax upon each retail sale of consumable hemp products within the state of Louisiana. The tax levied in this Chapter shall be at the rate of three percent of the retail sales price of the consumable hemp product. The excise tax shall be levied in addition to state and local sales and use tax or any other tax, and shall be reported monthly by the retailer on forms prescribed by the secretary and paid by the retailer on or before the twentieth day of the month following the month to which the tax is applicable.
B. The provisions of this Section shall not apply to any CBD product that has been approved for marketing as a prescription medication by the United States Food and Drug Administration or that is recommended for therapeutic use pursuant to R.S. 40:1046.
Acts 2019, No. 247, §1, eff. Aug, 1, 2019; Acts 2021, No. 336, §2.
NOTE: See Acts 2019, No. 247, re: tax year applicability.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:1693
What does Louisiana Civil Code § RS 47:1693 cover?
Section RS 47:1693 ("Imposition of tax") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:1693?
A common citation format is "Louisiana Civil Code § RS 47:1693" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:1693 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.