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 Original 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 if and when House Bill No. ___ of this 2021 R.S. 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)).