---
type: "Bill"
title: "TAX/SALES: Provides for sales and use tax collection by marketplace facilitators. (7/1/20) (EN SEE FISC NOTE GF RV See Note)"
description: "TAX/SALES: Provides for sales and use tax collection by marketplace facilitators. (7/1/20) (EN SEE FISC NOTE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2020"
identifier: "SB 138"
citation: "Louisiana SB 138 (2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["R. L. Bret Allain, II"]
version_count: 12
action_count: 17
vote_count: 3
first_action: "2020-02-25"
last_action: "2020-06-11"
source: "openstates"
source_identifier: "ocd-bill/53b1dd96-8434-456f-b506-4971e2663cb1"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=237742"
source_hash: "0562e00082c5612412c4194475bbc4108600ca0cfe74e676db8ac0d9dd85a6b9"
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 138 (2020) — TAX/SALES: Provides for sales and use tax collection by marketplace facilitators. (7/1/20) (EN SEE FISC NOTE GF RV See Note)

## Version chain

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

1. **SB138 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1159338)
2. **House Committee Amendment, #2121, W&M, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1173414)
3. **House Committee Amendment, #2141, W&M, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1173467)
4. **House Floor Amendment, #2702, Riser, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1176406)
5. **House Legislative Bureau Amendment, #1677, BUREAU, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1173915)
6. **SB138 Act 216** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1181989)
7. **SB138 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1170871)
8. **SB138 Reengrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1171638)
9. **Senate Committee Amendment, #1048, R&F, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1169615)
10. **Senate Floor Amendment, #1323, Allain, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1171560)
11. **Senate Floor Legislative Bureau Amendment, #1287, Mills, Fred, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1171333)
12. **SB138 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1177263)

## Votes

- FINAL PASSAGE (#144) — **34–0** (pass) · upper
- FINAL PASSAGE (#449) — **96–0** (pass) · lower
- CONCUR (#430) — **30–0** (pass) · upper

## Sponsors

- R. L. Bret Allain, II — primary (person)

## Timeline

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

- **2020-06-11** Effective date 7/1/2020.
- **2020-06-11** Signed by the Governor. Becomes Act No. 216. `executive-signature`
- **2020-06-01** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
- **2020-05-31** Signed by the Speaker of the House.
- **2020-05-29** Enrolled. Signed by the President of the Senate.
- **2020-05-28** Amendments proposed by the House read and concurred in by a vote of 30 yeas and 0 nays.
- **2020-05-27** Received from the House with amendments.
- **2020-05-27** Read third time by title, amended, roll called on final passage, yeas 96, nays 0. Finally passed, ordered to the Senate. `passage`
- **2020-05-22** Scheduled for floor debate on 05/27/20.
- **2020-05-21** Read by title, amended, passed to 3rd reading.
- **2020-05-20** Reported with Legislative Bureau amendments.
- **2020-05-18** Reported with amendments (11-0). Referred to the Legislative Bureau.
- **2020-05-13** Received in the House from the Senate, rules suspended, read by title, referred to the Committee on Ways and Means. `referral-committee`
- **2020-05-12** Senate floor amendments read and adopted. Read by title and passed by a vote of 34 yeas and 0 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled. `passage`
- **2020-05-11** Reported with amendments. Rules suspended. Read by title; Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.
- **2020-03-09** Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2020-02-25** 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/53b1dd96-8434-456f-b506-4971e2663cb1`. Confidence: reported (aggregated from official Louisiana legislature records).