How the tax works
Louisiana law exempts marijuana recommended for therapeutic use by qualified patients from sales and use tax imposed by any taxing authority. For that qualifying marijuana product, no state, parish or city sales-tax rate is added here. A $100 product sale shows $0 direct sales tax and remains $100 before other charges.
Louisiana also has a 7% amount paid and reported by the cultivation licensee on its gross sales. It is not an automatic patient checkout tax; its business cost may be reflected in the product price. This calculator covers only the qualifying therapeutic marijuana product and excludes separately priced devices, unrelated items and store charges.
Use a pretax retail price after discounts, excluding separately stated taxes. Tax-inclusive advertised prices must be converted to a pretax price first. Store fees, delivery charges and receipt rounding can change the amount owed; this estimate does not resolve their tax treatment.
Sources and limits
- Louisiana law: therapeutic marijuana exempt from sales tax of any taxing authority
- Louisiana law: cultivation licensee fee
- Louisiana DOR: active state and local sales-tax exemptions
Rates and eligibility can change. Check the official sources, your transaction type and location before relying on a checkout estimate. This is general information, not tax or legal advice.