---
type: "Bill"
title: "TAX/SALES: Provides for administration, disposition, enforcement, and adjudication of state and local taxes and for the Board of Tax Appeals. (gov sig) (EN DECREASE GF RV See Note)"
description: "TAX/SALES: Provides for administration, disposition, enforcement, and adjudication of state and local taxes and for the Board of Tax Appeals. (gov sig) (EN DECREASE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2019"
identifier: "SB 198"
citation: "Louisiana SB 198 (2019)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Barrow Peacock"]
version_count: 15
action_count: 26
vote_count: 4
first_action: "2019-03-27"
last_action: "2019-06-18"
source: "openstates"
source_identifier: "ocd-bill/f0f8d3fb-74ba-43ea-9720-3aa136c3ecfb"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=236367"
source_hash: "fbfdf382c6815a3c95e56feb0acee861ce233320f32ce48148b01b5fb7ddfa48"
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 198 (2019) — TAX/SALES: Provides for administration, disposition, enforcement, and adjudication of state and local taxes and for the Board of Tax Appeals. (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. **SB198 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1122105)
2. **House Committee Amendment, #2868, W&M, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1135288)
3. **House Committee Amendment, #2884, W&M, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1135310)
4. **House Committee Amendment, #2892, W&M, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1135351)
5. **House Committee Amendment, #2948, W&M, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1135535)
6. **House Committee Amendment, #3548, APP, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1140958)
7. **House Committee Amendment, #3551, APP, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1140980)
8. **House Committee Amendment, #3568, APP, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1141167)
9. **House Floor Amendment, #3649, Abramson, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1141539)
10. **SB198 Act 367** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1144509)
11. **SB198 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1123439)
12. **SB198 Reengrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1125064)
13. **Senate Committee Amendment, #490, R&F, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1123218)
14. **Senate Floor Legislative Bureau Amendment, #520, Martiny, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1123661)
15. **SB198 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1143045)

## Votes

- FINAL PASSAGE (#850) — **97–1** (pass) · lower
- FINAL PASSAGE (#61) — **37–0** (pass) · upper
- CONCUR (#979) — **24–11** (pass) · upper
- REJECT (#978) — **12–23** (fail) · upper

## Sponsors

- Barrow Peacock — primary (person)

## Timeline

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

- **2019-06-18** Effective date 6/18/2019.
- **2019-06-18** Signed by the Governor. Becomes Act No. 367. `executive-signature`
- **2019-06-06** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
- **2019-06-06** Signed by the Speaker of the House.
- **2019-06-06** Enrolled. Signed by the President of the Senate.
- **2019-06-05** Amendments proposed by the House read and concurred in by a vote of 24 yeas and 11 nays.
- **2019-06-05** Called from the Calendar.
- **2019-06-04** Read by title and returned to the Calendar, subject to call.
- **2019-06-04** Rules suspended.
- **2019-06-03** Received from the House with amendments.
- **2019-06-03** Read third time by title, amended, roll called on final passage, yeas 97, nays 1. Finally passed, ordered to the Senate. `passage`
- **2019-06-02** Scheduled for floor debate on 06/03/19.
- **2019-06-02** Read by title, amended, passed to 3rd reading.
- **2019-06-02** Reported without Legislative Bureau amendments.
- **2019-06-02** Reported with amendments (22-0). Referred to the Legislative Bureau.
- **2019-05-30** Read by title, amended, recommitted to the Committee on Appropriations.
- **2019-05-30** Called from the calendar.
- **2019-05-21** Read by title, returned to the calendar.
- **2019-05-20** Reported with amendments (13-0). To be recommitted to the Committee on Appropriations.
- **2019-04-22** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2019-04-17** Received in the House from the Senate, read by title, lies over under the rules.
- **2019-04-16** Senate floor amendments read and adopted. Read by title and passed by a vote of 37 yeas and 0 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled. `passage`
- **2019-04-10** Read by title. Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.
- **2019-04-09** Reported with amendments.
- **2019-04-08** Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2019-03-27** Prefiled and under the rules provisionally referred to the Committee on Revenue and Fiscal Affairs. `filing, referral-committee`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f0f8d3fb-74ba-43ea-9720-3aa136c3ecfb`. Confidence: reported (aggregated from official Louisiana legislature records).