HLS 21RS-438 ENGROSSED
2021 Regular Session
HOUSE BILL NO. 567
BY REPRESENTATIVE JORDAN
TAX/EXCISE: Repeals the marijuana tax levied on certain dealers and repeals provisions
related to tax stamps which evidence payment of tax
1 AN ACT
2To amend and reenact the heading of Part I of Chapter 3 of Subtitle IV of Title 47 of the
3 Louisiana Revised Statutes of 1950, R.S. 47:2601, 2602(2), 2603(A) and (C), 2604,
4 2607(A) and (C), and 2610 and to repeal R.S. 47:2602(3), relative to the state tax on
5 marijuana; to repeal the marijuana tax levied on certain dealers; to repeal
6 requirements for the purchase of marijuana tax stamps; to provide for effectiveness;
7 and to provide for related matters.
8Be it enacted by the Legislature of Louisiana:
9 Section 1. The heading of Part I of Chapter 3 of Subtitle IV of Title 47 of the
10Louisiana Revised Statues of 1950, R.S. 47:2601, 2602(2), 2603(A) and (C), 2604, 2607(A)
11and (C), and 2610 are hereby amended and reenacted to read as follows:
12 PART I. MARIJUANA AND CONTROL LED DANGEROUS
13 SUBSTANCES TAX
14 §2601. Imposition of tax
15 There is hereby levied a tax upon dealers of marijuana and controlled
16 dangerous substances, as defined herein, within the state of Louisiana, according to
17 the classification and rates hereinafter set forth:
18 (1) Marijuana. Upon each gram of marijuana, or each portion of a gram, a
19 tax of three dollars and fifty cents.
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1 (2) Controlled dangerous substances. (a)(1) Upon each gram of controlled
2 dangerous substance, or portion of a gram, a tax of two hundred dollars.
3 (b)(2) Upon each ten dosage units unit of a controlled dangerous substance
4 that is not sold by weight, or portion thereof, a tax of four hundred dollars.
5 §2602. Definitions
6 As used in this Part, the following terms shall have the meaning ascribed to
7 them in this Section unless the context clearly indicates otherwise:
8 * * *
9 (2) "Dealer" means a person who in violation of Louisiana law manufactures,
10 produces, ships, transports, or imports into Louisiana or in any manner acquires or
11 possesses more than forty-two and one-half grams of marijuana, or seven or more
12 grams of any controlled dangerous substance, or ten or more dosage units of any
13 controlled dangerous substance which is not sold by weight.
14 * * *
15 §2603. Use of stamps required
16 A. Tax stamps. In order to enforce the collection of the tax levied by this
17 Part, the secretary shall design and have printed or manufactured stamps of such size
18 and denomination as may be determined by him and so prepared as to permit them
19 to be easily affixed to or stamped on marijuana or controlled dangerous substances,
20 or containers thereof.
21 * * *
22 C. Affixing stamps. Stamps shall be affixed by the dealer on the smallest
23 container or package of marijuana or controlled dangerous substance that is subject
24 to the tax, to permit the secretary to readily ascertain by an inspection of any dealer's
25 stock on hand whether or not the tax has been paid. The dealer shall cause to be
26 affixed on every gram or unit of marijuana or controlled dangerous substance on
27 which a tax is due stamps of an amount equaling the tax due thereon, before any
28 dealer sells, offers for sale, handles, removes, or otherwise disturbs or distributes the
29 same. Each stamp may be used only once.
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HB NO. 567
1 §2604. Authority to issue rules and regulations
2 The secretary is hereby authorized to issue rules and regulations not in
3 conflict herewith in order to make effective the provisions of this Part. The secretary
4 shall adopt a uniform system of providing, affixing, and displaying official stamps
5 for marijuana and controlled dangerous substances on which a tax is imposed.
6 * * *
7 §2607. Penalties
8 A. No dealer may possess any marijuana or controlled dangerous substance
9 upon which a tax is imposed by this Part. In addition to any other criminal penalties,
10 if a dealer possesses any marijuana or controlled dangerous substance upon which
11 the tax has not been paid as evidenced by a stamp, such dealer shall be subject to the
12 additional penalties contained in this Part.
13 * * *
14 C. In addition to the tax penalty imposed, a dealer distributing or possessing
15 marijuana or controlled dangerous substances without affixing the appropriate
16 stamps is guilty of a crime and, upon conviction, may be sentenced to imprisonment
17 for not more than five years or receive a penalty of not more than ten thousand
18 dollars, or both.
19 * * *
20 §2610. Exceptions
21 Nothing in this Part requires persons lawfully in possession of marijuana or
22 a controlled dangerous substance to pay the tax required under this Part.
23 Section 2. R.S. 47:2602(3) is hereby repealed in its entirety.
24 Section 3. This Act shall become effective on August 1, 2021, if either the Act which
25originated as House Bill No. 243 or 699 of this 2021 Regular Session of the Legislature is
26enacted and becomes effective.
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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 567 Engrossed 2021 Regular Session Jordan
Abstract: Repeals the state tax levied on marijuana and repeals requirements that tax
stamps be affixed to the marijuana to evidence the payment of the tax.
Present law provides for the imposition of a tax on marijuana to be paid by marijuana dealers
at the rate of $3.50 per gram. In order to enforce the tax, marijuana dealers must purchase
tax stamps from the Dept. of Revenue and affix the stamp to the marijuana container or
package to evidence that the tax has been paid.
Proposed law repeals the imposition of the tax on marijuana and all provisions relative to the
tax stamp.
Effective on Aug. 1, 2021, if either House Bill No. 243 or 699 is enacted and becomes
effective.
(Amends the heading of Part I of Chapter 3 of Subtitle IV of Title 47, R.S. 47:2601, 2602(2),
2603(A) and (C), 2604, 2607(A) and (C), and 2610; Repeals R.S. 47:2602(3)).
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Add provisions related to effectiveness.
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