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 187 Original 2025 Regular Session Fontenot
Abstract: Increases the rate of excise tax on consumable hemp products from 3% to 15%.
Present law defines "consumable hemp" as any product derived from industrial hemp that contains
any cannabinoid, including cannabidiol or THC, and is intended for consumption or topical use.
Present law levies an excise tax of 3% upon each retail sale of consumable hemp products within
this state. Provides that the excise tax shall be levied in addition to state and local sales and use tax
or any other tax.
Proposed law increases the rate of excise tax on consumable hemp products from 3% to 15%.
Otherwise, proposed law retains present law.
Proposed law applies to taxable periods beginning on or after July 1, 2025.
Effective July 1, 2025.
(Amends R.S. 47:1693(A))