Legislation: batch B — IL IN KS KY LA MA MD ME MI MN

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/la/2023/sb-227.md

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+---
+type: "Bill"
+title: "TAX EXEMPTIONS: Provides for state and local sales and use taxes on digital art sold in a cultural product district. (gov sig) (EN DECREASE GF RV See Note)"
+description: "TAX EXEMPTIONS: Provides for state and local sales and use taxes on digital art sold in a cultural product district. (gov sig) (EN DECREASE GF RV See Note)"
+jurisdiction: "us/states/la"
+legislature: "Louisiana Legislature"
+session: "2023"
+identifier: "SB 227"
+citation: "Louisiana SB 227 (2023)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Royce Duplessis"]
+version_count: 4
+action_count: 18
+vote_count: 2
+first_action: "2023-04-18"
+last_action: "2023-06-15"
+source: "openstates"
+source_identifier: "ocd-bill/813ecd41-d73e-4e5f-a85a-4a49f287fa27"
+source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=244802"
+source_hash: "862bd932d5acc42effbb833b118418ad7a5898219a3e7910bf41e5c375c92e7c"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-la"]
+---
+
+# Louisiana SB 227 (2023) — TAX EXEMPTIONS: Provides for state and local sales and use taxes on digital art sold in a cultural product district. (gov sig) (EN DECREASE GF RV See Note)
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **SB227 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1313085)
+2. **SB227 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1332595)
+3. **SB227 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1318789)
+4. **SB227 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1329966)
+
+## Votes
+
+- FINAL PASSAGE (#234) — **36–0** (pass) · upper
+- FINAL PASSAGE (#948) — **96–0** (pass) · lower
+
+## Sponsors
+
+- Royce Duplessis — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2023-06-15** Effective date 6/15/2023.
+- **2023-06-15** Signed by the Governor. Becomes Act No. 396. `became-law, executive-signature`
+- **2023-06-07** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
+- **2023-06-07** Signed by the Speaker of the House.
+- **2023-06-06** Enrolled. Signed by the President of the Senate. `enrolled`
+- **2023-06-05** Received from the House without amendments. `receipt`
+- **2023-06-05** Read third time by title, roll called on final passage, yeas 96, nays 0. Finally passed, ordered to the Senate. `passage`
+- **2023-06-04** Scheduled for floor debate on 06/05/2023.
+- **2023-05-25** Read by title, passed to 3rd reading. `reading-3`
+- **2023-05-24** Reported without Legislative Bureau amendments.
+- **2023-05-23** Reported favorably (11-0). Referred to the Legislative Bureau. `committee-passage-favorable`
+- **2023-05-09** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
+- **2023-05-08** Received in the House from the Senate, read by title, lies over under the rules.
+- **2023-05-08** Read by title, passed by a vote of 36 yeas and 0 nays, and sent to the House. Motion to reconsider tabled. `passage`
+- **2023-05-04** Read by title. Ordered engrossed and passed to third reading and final passage.
+- **2023-05-03** Rules suspended. Reported favorably. `committee-passage-favorable`
+- **2023-04-19** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee`
+- **2023-04-18** Rules suspended. Introduced in the Senate. Read by title and placed on the Calendar for a second reading.
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/813ecd41-d73e-4e5f-a85a-4a49f287fa27`. Confidence: reported (aggregated from official Louisiana legislature records).
+