---
type: "Bill"
title: "TAX/LOCAL: Provides relative to local sales and use tax adjudication. (7/1/20) (EN SEE FISC NOTE LF RV)"
description: "TAX/LOCAL: Provides relative to local sales and use tax adjudication. (7/1/20) (EN SEE FISC NOTE LF RV)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2020"
identifier: "SB 164"
citation: "Louisiana SB 164 (2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["R. L. Bret Allain, II"]
version_count: 9
action_count: 31
vote_count: 6
first_action: "2020-02-26"
last_action: "2020-06-12"
source: "openstates"
source_identifier: "ocd-bill/aa332a7b-c802-4e2a-ac1e-d4124d5b6a91"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=237816"
source_hash: "1d30d0b4448d07bb6b0f205261a3a50f3723bb1acef6bb3133d4bd584c7c13f8"
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 164 (2020) — TAX/LOCAL: Provides relative to local sales and use tax adjudication. (7/1/20) (EN SEE FISC NOTE LF RV)

## Version chain

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

1. **SB164 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1160049)
2. **Conference Committee Report, #2206, House Adopted, Senate Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1177040)
3. **House Floor Amendment, #2288, Bishop, S., Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1174133)
4. **House Legislative Bureau Amendment, #1686, BUREAU, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1173933)
5. **SB164 Act 309** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1182496)
6. **SB164 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1170851)
7. **SB164 Reengrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1172588)
8. **Senate Floor Amendment, #1465, Allain, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1172384)
9. **SB164 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1178964)

## Votes

- MOTION TO ADOPT (#760) — **89–0** (pass) · lower
- REJECT (#446) — **34–0** (pass) · upper
- FINAL PASSAGE (#452) — **94–0** (pass) · lower
- ADOPT (#718) — **35–0** (pass) · upper
- CONCUR (#433) — **34–0** (pass) · upper
- FINAL PASSAGE (#199) — **34–0** (pass) · upper

## Sponsors

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

## Timeline

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

- **2020-06-12** Effective date 7/1/2020.
- **2020-06-12** Signed by the Governor. Becomes Act No. 309. `executive-signature`
- **2020-06-01** Sent to the Governor by the Secretary of the Senate on 6/2/2020. `executive-receipt`
- **2020-06-01** Signed by the Speaker of the House.
- **2020-06-01** Enrolled. Signed by the President of the Senate.
- **2020-06-01** Notice of Senate adoption of Conference Committee Report.
- **2020-06-01** Conference Committee Report read; adopted by a vote of 35 yeas and 0 nays.
- **2020-06-01** Notice House adopted the Conference Committee Report.
- **2020-06-01** Conference Committee Report read, roll called, yeas 89, nays 0. The Conference Committee Report was adopted.
- **2020-05-31** Scheduled for floor debate on 06/01/20.
- **2020-05-31** Conference Committee report received. Lies over under the rules.
- **2020-05-31** Notice House Conference Committee members appointed.
- **2020-05-31** House conferees appointed: Bishop, Magee, and Beaullieu.
- **2020-05-29** Notice of Senate conferees appointed.
- **2020-05-29** Notice of Senate rejecting House amendments.
- **2020-05-29** Senate conference committee members appointed: Allain, McMath, and Luneau.
- **2020-05-28** Amendments proposed by the House read and rejected by a vote of 34 yeas and 0 nays.
- **2020-05-28** Reconsidered.
- **2020-05-28** Rules suspended.
- **2020-05-28** Amendments proposed by the House read and concurred in by a vote of 34 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 94, 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 favorably (10-0). Referred to the Legislative Bureau.
- **2020-05-15** Received in the House from the Senate, rules suspended, read by title, referred to the Committee on Ways and Means. `referral-committee`
- **2020-05-14** 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 favorably. Rules suspended. Read by title; 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`
- **2020-02-26** 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/aa332a7b-c802-4e2a-ac1e-d4124d5b6a91`. Confidence: reported (aggregated from official Louisiana legislature records).