---
type: "Bill"
title: "TAX/SALES-USE, STATE: Provides for the rate and base for state sales and use taxes (Item #1) (EN +$463,000,000 GF RV See Note)"
description: "TAX/SALES-USE, STATE: Provides for the rate and base for state sales and use taxes (Item #1) (EN +$463,000,000 GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2018 3rd Extraordinary Session"
identifier: "HB 10"
citation: "Louisiana HB 10 (2018 3rd Extraordinary Session)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Paula Davis"]
version_count: 16
action_count: 21
vote_count: 4
first_action: "2018-06-19"
last_action: "2018-06-24"
source: "openstates"
source_identifier: "ocd-bill/a437682b-4d28-468c-b968-13f55c0e46ef"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=235562"
source_hash: "c07aba367fdfbf657b751d57bae3e600f77c385f2853fefd2f9130486e0a0ba2"
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 10 (2018 3rd Extraordinary Session) — TAX/SALES-USE, STATE: Provides for the rate and base for state sales and use taxes (Item #1) (EN +$463,000,000 GF RV See Note)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB10 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1104553)
2. **HB10 Act 1** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1105364)
3. **HB10 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1104660)
4. **HB10 Reengrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1105010)
5. **House Committee Amendment, #40, W&M, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1104595)
6. **House Committee Amendment, #47, W&M, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1104604)
7. **House Committee Amendment, #53, W&M, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1104623)
8. **House Committee Amendment, #59, W&M, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1104645)
9. **House Floor Amendment, #110, Carter, S., Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1104830)
10. **House Floor Amendment, #117, Thibaut, Withdrawn** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1104871)
11. **House Floor Amendment, #119, Davis, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1104887)
12. **House Floor Amendment, #120, Thibaut, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1104894)
13. **House Floor Amendment, #80, Davis, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1104732)
14. **House Floor Amendment, #95, Crews, Withdrawn** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1104767)
15. **House Floor Legislative Bureau Amendment, #31, Pierre, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1104696)
16. **HB10 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1105154)

## Votes

- FINAL PASSAGE (#7) — **60–40** (pass) · lower
- AMENDMENT # 110 BY CARTER, S., MOTION TO ADOPT (#5) — **69–31** (pass) · lower
- FINAL PASSAGE (#24) — **33–6** (pass) · upper
- FINAL PASSAGE (#11) — **74–24** (pass) · lower

## Sponsors

- Paula Davis — primary (person)
- Chris Hazel — cosponsor (person)
- Dan Claitor — cosponsor (person)
- Franklin J. Foil — cosponsor (person)
- Gregory A. Miller — cosponsor (person)
- Jack Donahue — cosponsor (person)
- Jack McFarland — cosponsor (person)
- Jerome Zeringue — cosponsor (person)
- Mack Bodi White, Jr. — cosponsor (person)
- Steve Carter — cosponsor (person)
- Stuart J. Bishop — cosponsor (person)
- Taylor F. Barras — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-06-24** Effective date: 7/1/2018.
- **2018-06-24** Signed by the Governor. Becomes Act No. 1. `executive-signature`
- **2018-06-24** Sent to the Governor for executive approval. `executive-receipt`
- **2018-06-24** Signed by the President of the Senate.
- **2018-06-24** Enrolled and signed by the Speaker of the House.
- **2018-06-24** Received from the Senate without amendments.
- **2018-06-24** Read by title, passed by a vote of 33 yeas and 6 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2018-06-23** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
- **2018-06-23** Reported favorably. Rules suspended. Read by title and referred to the Legislative Bureau.
- **2018-06-22** Received in the Senate; read by title Rules suspended. Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2018-06-22** Read third time by title, amended, roll called on final passage, yeas 74, nays 24. The bill, having received two-thirds vote of the elected members, was finally passed, title adopted, ordered to the Senate. `passage`
- **2018-06-22** Rules suspended, called out of its regular order.
- **2018-06-22** Scheduled for floor debate on 06/22/18.
- **2018-06-22** Notice given.
- **2018-06-22** Read by title, reconsidered, returned to the calendar, under the rules.
- **2018-06-21** Read third time by title, amended, roll called on final passage, yeas 60, nays 40. The bill, not having received two-thirds vote of the elected members, failed to pass. Motion to reconsider pending.
- **2018-06-20** Scheduled for floor debate on 06/21/18.
- **2018-06-20** Read by title, amended, ordered engrossed, passed to 3rd reading.
- **2018-06-20** Rules suspended.
- **2018-06-20** Reported with amendments (12-5).
- **2018-06-19** Read by title, rules suspended, referred to the Committee on Ways and Means. `referral-committee`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a437682b-4d28-468c-b968-13f55c0e46ef`. Confidence: reported (aggregated from official Louisiana legislature records).