Bitcoin in Louisiana: what to know
Louisiana limits crypto ATM (kiosk) purchases: $3,000/day per user. Crypto gains are taxed under Louisiana's flat income tax. Since late 2024 the state has accepted bitcoin over the Lightning Network, and USDC, for some state fees and payments, though this is not a general tax-payment option.
Bitcoin has one price in US dollars across the country: the price on this page is the same as on the bitcoin price in the United States page, where federal tax rules are covered in full. What differs in Louisiana is state law and tax, explained below.
Crypto ATMs in Louisiana
Act 369 of 2025 (effective August 1, 2025) puts kiosk operators under the Virtual Currency Businesses Act, with a 72-hour waiting period and required disclosures. Act 482 of 2026 (SB 287, effective August 1, 2026) requires operators to answer refund requests within 10 business days and pay within 90 days. It also adds live phone support, quarterly refund reporting and full refunds when the operator is unlicensed. Scammers often tell victims to pay through crypto ATMs: no government agency, bank or utility asks for payment in bitcoin.
Buying bitcoin in Louisiana
Crypto businesses need a Virtual Currency Businesses Act (VCBA) license from the Office of Financial Institutions. Act 923 of 2026 (SB 163) revised that licensing scheme effective August 1, 2026. Buying bitcoin carries no sales tax; you pay the exchange's spread and fees.
Tax on bitcoin in Louisiana
Crypto gains are taxed under Louisiana's flat income tax. Since late 2024 the state has accepted bitcoin over the Lightning Network, and USDC, for some state fees and payments, though this is not a general tax-payment option. Federally, the IRS treats bitcoin as property: selling, trading or spending it is a taxable event, with short-term gains (held a year or less) taxed as ordinary income and long-term gains at 0%, 15% or 20%; bitcoin received as pay or from mining is income. Exchanges and other custodial brokers report sales on Form 1099-DA: gross proceeds for sales from 1 January 2025, and cost basis for many sales from 1 January 2026. Every Form 1040 asks whether you received or disposed of a digital asset.
Other crypto laws in Louisiana
A 2024 law protects self-custody and bitcoin mining and bars the state from using a central bank digital currency.
Legal and tax information last reviewed October 2026. Crypto rules change quickly — check with the regulator or tax authority, or a qualified adviser, before acting. This is not tax, legal or investment advice.