HLS 19RS-702 ORIGINAL
2019 Regular Session
HOUSE BILL NO. 507
BY REPRESENTATIVE ABRAMSON
TAX: Levies a 7% tax on the gross sales of therapeutic marijuana and dedicates the avails
into the New Opportunities Waiver Fund
1 AN ACT
2To amend and reenact R.S. 40:1046(H)(8)(a); relative to the gross sales of therapeutic
3 marijuana; to authorize a tax on the gross sales of therapeutic marijuana; to dedicate
4 the avails of the tax; to provide for an effective date; and to provide for related
5 matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 40:1046(H)(8)(a) is amended and hereby reenacted to read as
8follows:
9 ยง1046. Prescription of marijuana for therapeutic use; rules and regulations;
10 Louisiana Board of Pharmacy and the adoption of rules and regulations
11 relating to the dispensing of prescribed marijuana for therapeutic use; the
12 Department of Agriculture and Forestry and the licensure of a production
13 facility
14 * * *
15 H.
16 * * *
17 (8)(a) The department shall perform the following:
18 (i) Establish and collect an annual license fee of one hundred thousand dollars
19 and an annual permit fee of one hundred dollars for administrative and inspection
20 costs.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 19RS-702 ORIGINAL
HB NO. 507
1 (ii) Collect a nonrefundable application fee of ten thousand dollars.
2 (iii) Receive an amount not to exceed seven percent of the gross sales. Collect
3 a tax of seven percent of the gross sales of therapeutic marijuana and the avails of
4 this levy shall be paid into the state treasury and the state treasurer shall annually
5 deposit into the New Opportunities Waiver Fund an amount equal to the avails of the
6 tax imposed under the provisions of this Item.
7 * * *
8 Section 2. The provisions of this Act shall become effective on July 1, 2019.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 507 Original 2019 Regular Session Abramson
Abstract: Levies a 7% tax on the gross sales of therapeutic marijuana and dedicates the
avails of the tax into the New Opportunities Waiver Fund.
Present law establishes an annual license fee of $100,000 for a license to produce marijuana
for therapeutic use, an annual permit fee of $100 for the administrative and inspection costs
associated with producing marijuana for therapeutic use, and a nonrefundable application
fee of $10,000 to apply for the license to produce marijuana for therapeutic use. Proposed
law retains present law.
Present law mandates that the Dept. of Agriculture and Forestry receive an amount not to
exceed 7% of the gross sales of therapeutic marijuana.
Proposed law changes present law to levy a tax of 7% of the gross sales of therapeutic
marijuana and dedicates the avails of the tax into the New Opportunities Waiver Fund.
Effective July 1, 2019.
(Amends R.S. 40:1046(H)(8)(a))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.