Louisiana: Marijuana Tax Handbook

Louisiana Marijuana Tax Rate

2024 Louisiana Marijuana Tax Handbook

Louisiana patients are required to pay a 7% sales tax on every purchase of medical marijuana. There is no additional excise tax on medical marijuana in Louisiana.

Recreational marijuana is illegal in Louisiana, so there are no taxes for it.

About Louisiana Marijuana Tax

There is a 7% fee of the gross sales of therapeutic marijuana to be collected by the Department of Revenue. There is also a $3.50 per gram sales tax levied on marijuana sales.

What is the most recent revenue statistic for Louisiana?

The 7% fee collected from the gross sales of therapeutic marijuana by the Department of Revenue is then transferred to the Community and Family Support System Fund.

An amount of the collection is allocated to the Department of Agriculture and Forestry which oversees the growing licenses for regulatory, administrative, investigative, enforcement, legal, and other expenses necessary to carry out the program and for activities associated with the enforcement of law and regulations governing the therapeutic marijuana program.

Is the Louisiana Marijuana Tax Weight-Based or Percentage-of-price-Based?

Louisiana's marijuana program uses a Percentage-of-price tax system. This means that the tax charged is calculated using the retail price of the Marijuana at the time of purchase.

Does Louisiana have a Controlled Substances Tax?

Louisiana levies a $3.50 per gram sales tax on marijuana sales.

How do Louisiana's marijuana taxes compare to the states around it?

Note: It is illegal to transport marijuana accross state lines.