HLS 25RS-180 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 187
BY REPRESENTATIVE FONTENOT
TAX/EXCISE: Increases the rate of excise tax on consumable hemp products
1 AN ACT
2To amend and reenact R.S. 47:1693(A), relative to the excise tax on consumable hemp
3 products; to provide for the rate of the tax; to provide for applicability; to provide for
4 an effective date; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:1693(A) is hereby amended and reenacted to read as follows:
7 ยง1693. Imposition of tax
8 A. There is hereby levied an excise tax upon each retail sale of consumable
9 hemp products within the state of Louisiana. The tax levied in this Chapter shall be
10 at the rate of three fifteen percent of the retail sales price of the consumable hemp
11 product. The excise tax shall be levied in addition to state and local sales and use tax
12 or any other tax, and shall be reported monthly by the retailer on forms prescribed
13 by the secretary and paid by the retailer on or before the twentieth day of the month
14 following the month to which the tax is applicable.
15 * * *
16 Section 2. The provisions of this Act shall apply to taxable periods beginning on or
17after July 1, 2025.
18 Section 3. This Act shall become effective on July 1, 2025; if vetoed by the governor
19and subsequently approved by the legislature, this Act shall become effective on July 1,
202025, or on the day following such approval by the legislature, whichever is later.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-180 ORIGINAL
HB NO. 187
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))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.