---
type: "Bill"
title: "TAX/SALES: Exempts purchases of utilities used by commercial farmers for on-farm storage from state sales and use tax. (gov sig) (EN DECREASE GF RV See Note)"
description: "TAX/SALES: Exempts purchases of utilities used by commercial farmers for on-farm storage from state sales and use tax. (gov sig) (EN DECREASE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2021"
identifier: "SB 6"
citation: "Louisiana SB 6 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Stewart Cathey , Jr."]
version_count: 6
action_count: 18
vote_count: 2
first_action: "2021-02-11"
last_action: "2021-06-04"
source: "openstates"
source_identifier: "ocd-bill/b4a812fe-df36-468b-adad-ec4dad017ae3"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=239776"
source_hash: "1fc9f6fd8dcf4fc572160c89e59e88dde9c1baa94c381f64b24b04b294e3ee36"
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 6 (2021) — TAX/SALES: Exempts purchases of utilities used by commercial farmers for on-farm storage from state sales and use tax. (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. **SB6 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1199678)
2. **SB6 Act 53** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1232057)
3. **SB6 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1214944)
4. **Senate Committee Amendment, #656, R&F, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1214682)
5. **Senate Committee Amendment, #694, R&F, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1214912)
6. **SB6 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1229681)

## Votes

- FINAL PASSAGE (#776) — **101–0** (pass) · lower
- FINAL PASSAGE (#92) — **38–0** (pass) · upper

## Sponsors

- Stewart Cathey , Jr. — primary (person)
- Barbara Reich Freiberg — cosponsor (person)
- Blake Miguez — cosponsor (person)
- Christopher Turner — cosponsor (person)
- Clay Schexnayder — cosponsor (person)
- Daryl Deshotel — cosponsor (person)
- Foy Gadberry — cosponsor (person)
- Francis C. Thompson — cosponsor (person)
- Jeremy LaCombe — cosponsor (person)
- John Stefanski — cosponsor (person)
- Julie Emerson — cosponsor (person)
- Kenny Cox — cosponsor (person)
- Lance Harris — cosponsor (person)
- Malinda White — cosponsor (person)
- Marcus Bryant — cosponsor (person)
- Michael Echols — cosponsor (person)
- Neil Riser — cosponsor (person)
- Phillip DeVillier — cosponsor (person)
- Rick Edmonds — cosponsor (person)
- Robert Carter — cosponsor (person)
- Ryan Bourriaque — cosponsor (person)

## Timeline

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

- **2021-06-04** Effective date 6/4/2021.
- **2021-06-04** Signed by the Governor. Becomes Act No. 53. `executive-signature`
- **2021-06-01** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
- **2021-06-01** Signed by the Speaker of the House.
- **2021-06-01** Enrolled. Signed by the President of the Senate.
- **2021-06-01** Received from the House without amendments.
- **2021-05-27** Read third time by title, roll called on final passage, yeas 101, nays 0. Finally passed, ordered to the Senate. `passage`
- **2021-05-26** Scheduled for floor debate on 05/27/2021.
- **2021-05-19** Read by title, passed to 3rd reading.
- **2021-05-18** Reported without Legislative Bureau amendments.
- **2021-05-17** Reported favorably (10-0). Referred to the Legislative Bureau.
- **2021-04-28** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2021-04-27** Received in the House from the Senate, read by title, lies over under the rules.
- **2021-04-26** Read by title, passed by a vote of 38 yeas and 0 nays, and sent to the House. Motion to reconsider tabled. `passage`
- **2021-04-20** Read by title. Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.
- **2021-04-19** Reported with amendments.
- **2021-04-12** Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2021-02-11** 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/b4a812fe-df36-468b-adad-ec4dad017ae3`. Confidence: reported (aggregated from official Louisiana legislature records).