---
type: "Bill"
title: "TAX/SALES & USE: Provides a state and local sales and use tax exclusion for certain re-leases or re-rentals of items of tangible personal property (EN DECREASE GF RV See Note)"
description: "TAX/SALES & USE: Provides a state and local sales and use tax exclusion for certain re-leases or re-rentals of items of tangible personal property (EN DECREASE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2021"
identifier: "HB 50"
citation: "Louisiana HB 50 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["John Stefanski"]
version_count: 7
action_count: 20
vote_count: 2
first_action: "2021-03-02"
last_action: "2021-06-01"
source: "openstates"
source_identifier: "ocd-bill/1619dde1-75d1-45d2-a7c0-64dacb1161f1"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=239835"
source_hash: "5eba61d29236f8bfdb47c129eb8631aaab5dacdd21ec76bc5130e3f53a6f9afd"
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 50 (2021) — TAX/SALES & USE: Provides a state and local sales and use tax exclusion for certain re-leases or re-rentals of items of tangible personal property (EN DECREASE GF RV See Note)

## Version chain

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

1. **HB50 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1201632)
2. **HB50 Act** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1230355)
3. **HB50 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1218251)
4. **House Committee Amendment, #1617, W&M, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1216990)
5. **House Committee Amendment, #1795, W&M, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1218052)
6. **House Committee Amendment, #1807, W&M, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1218197)
7. **HB50 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1227030)

## Votes

- FINAL PASSAGE (#204) — **101–0** (pass) · lower
- FINAL PASSAGE (#435) — **36–0** (pass) · upper

## Sponsors

- John Stefanski — primary (person)

## Timeline

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

- **2021-06-01** Effective date: 10/01/2021.
- **2021-06-01** Signed by the Governor. Becomes Act No. 7. `executive-signature`
- **2021-05-25** Sent to the Governor for executive approval. `executive-receipt`
- **2021-05-24** Signed by the President of the Senate.
- **2021-05-24** Enrolled and signed by the Speaker of the House.
- **2021-05-20** Received from the Senate without amendments.
- **2021-05-20** Read by title, passed by a vote of 36 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2021-05-12** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
- **2021-05-11** Read by title and referred to the Legislative Bureau.
- **2021-05-10** Reported favorably.
- **2021-05-06** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2021-05-05** Received in the Senate. Read first time by title and placed on the Calendar for a second reading.
- **2021-05-04** Read third time by title, roll called on final passage, yeas 101, nays 0. Finally passed, title adopted, ordered to the Senate. `passage`
- **2021-04-29** Scheduled for floor debate on 05/04/2021.
- **2021-04-29** Read by title, amended, ordered engrossed, passed to 3rd reading.
- **2021-04-28** Reported with amendments (15-0).
- **2021-04-12** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2021-03-05** First appeared in the Interim Calendar on 3/5/2021.
- **2021-03-02** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee`
- **2021-03-02** Prefiled. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/1619dde1-75d1-45d2-a7c0-64dacb1161f1`. Confidence: reported (aggregated from official Louisiana legislature records).