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/2025/hb-374.md

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+---
+type: "Bill"
+title: "TAX/SALES & USE: Includes accommodations intermediaries within the definition of a marketplace facilitator for purposes of collection and remittance of sales and use taxes on remote sales (EN +$350,000 OF EX See Note)"
+description: "TAX/SALES & USE: Includes accommodations intermediaries within the definition of a marketplace facilitator for purposes of collection and remittance of sales and use taxes on remote sales (EN +$350,000 OF EX See Note)"
+jurisdiction: "us/states/la"
+legislature: "Louisiana Legislature"
+session: "2025"
+identifier: "HB 374"
+citation: "Louisiana HB 374 (2025)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Jack McFarland"]
+version_count: 5
+action_count: 21
+vote_count: 3
+first_action: "2025-04-03"
+last_action: "2025-06-04"
+source: "openstates"
+source_identifier: "ocd-bill/16e17ae4-70bf-4596-9bdc-813b4c794393"
+source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=248361"
+source_hash: "ccc5695c85dead3424f22c7741ef716f4a96006c7c3aad3b3b38c9ad86edbb9e"
+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 HB 374 (2025) — TAX/SALES & USE: Includes accommodations intermediaries within the definition of a marketplace facilitator for purposes of collection and remittance of sales and use taxes on remote sales (EN +$350,000 OF EX See Note)
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **HB374 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1403015)
+2. **HB374 Act 82** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422296)
+3. **HB374 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1407065)
+4. **Senate Floor Amendment, #1846, Foil, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1415621)
+5. **HB374 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1418594)
+
+## Votes
+
+- FINAL PASSAGE (#300) — **37–0** (pass) · upper
+- FINAL PASSAGE (#78) — **87–0** (pass) · lower
+- CONCUR IN SENATE AMENDMENTS (#620) — **100–0** (pass) · lower
+
+## Sponsors
+
+- Jack McFarland — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2025-06-04** Effective date: 07/01/2025.
+- **2025-06-04** Signed by the Governor. Becomes Act No. 82. `became-law, executive-signature`
+- **2025-05-29** Sent to the Governor for executive approval. `executive-receipt`
+- **2025-05-29** Signed by the President of the Senate.
+- **2025-05-28** Enrolled and signed by the Speaker of the House. `enrolled`
+- **2025-05-27** Read by title, roll called, yeas 100, nays 0, Senate amendments concurred in.
+- **2025-05-22** Scheduled for concurrence on 05/27/2025.
+- **2025-05-21** Received from the Senate with amendments. `receipt`
+- **2025-05-20** Senate floor amendments read and adopted. Read by title, passed by a vote of 37 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
+- **2025-05-14** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage. `reading-3`
+- **2025-05-13** Read by title and referred to the Legislative Bureau.
+- **2025-05-12** Reported favorably. `committee-passage-favorable`
+- **2025-04-30** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee`
+- **2025-04-29** Received in the Senate. Read first time by title and placed on the Calendar for a second reading. `reading-1`
+- **2025-04-28** Read third time by title, roll called on final passage, yeas 87, nays 0. Finally passed, title adopted, ordered to the Senate. `passage`
+- **2025-04-24** Scheduled for floor debate on 04/28/2025.
+- **2025-04-23** Read by title, ordered engrossed, passed to 3rd reading. `reading-3`
+- **2025-04-22** Reported favorably (15-0). `committee-passage-favorable`
+- **2025-04-14** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
+- **2025-04-03** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee`
+- **2025-04-03** Prefiled. `filing`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/16e17ae4-70bf-4596-9bdc-813b4c794393`. Confidence: reported (aggregated from official Louisiana legislature records).
+