---
type: "Bill"
title: "TAX/SALES: Exempts purchases of certain school buses from sales and use tax. (7/1/21) (EN DECREASE GF RV See Note)"
description: "TAX/SALES: Exempts purchases of certain school buses from sales and use tax. (7/1/21) (EN DECREASE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2021"
identifier: "SB 77"
citation: "Louisiana SB 77 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Beth Mizell"]
version_count: 6
action_count: 18
vote_count: 2
first_action: "2021-03-25"
last_action: "2021-06-11"
source: "openstates"
source_identifier: "ocd-bill/ae9d5219-52c2-415c-956f-6df0d15aa501"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=240052"
source_hash: "bc778a07d9f4211e11d9ba1b3e84e1005f453eca10b38976d360302394473f75"
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 77 (2021) — TAX/SALES: Exempts purchases of certain school buses from sales and use tax. (7/1/21) (EN DECREASE GF RV See Note)

## Version chain

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

1. **SB77 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1206798)
2. **SB77 Act** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1235086)
3. **SB77 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1217355)
4. **Senate Committee Amendment, #1021, R&F, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1217089)
5. **Senate Committee Amendment, #998, R&F, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1216978)
6. **SB77 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1231794)

## Votes

- FINAL PASSAGE (#968) — **90–3** (pass) · lower
- FINAL PASSAGE (#203) — **36–0** (pass) · upper

## Sponsors

- Beth Mizell — primary (person)

## Timeline

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

- **2021-06-11** Effective date 7/1/2021.
- **2021-06-11** Signed by the Governor. Becomes Act No. 166. `executive-signature`
- **2021-06-08** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
- **2021-06-07** Signed by the Speaker of the House.
- **2021-06-07** Enrolled. Signed by the President of the Senate.
- **2021-06-06** Received from the House without amendments.
- **2021-06-03** Read third time by title, roll called on final passage, yeas 90, nays 3. Finally passed, ordered to the Senate. `passage`
- **2021-06-02** Scheduled for floor debate on 06/03/2021.
- **2021-05-26** Read by title, passed to 3rd reading.
- **2021-05-25** Reported without Legislative Bureau amendments.
- **2021-05-24** Reported favorably (12-0). Referred to the Legislative Bureau.
- **2021-05-04** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2021-05-03** Received in the House from the Senate, read by title, lies over under the rules.
- **2021-05-03** Read by title, passed by a vote of 36 yeas and 0 nays, and sent to the House. Motion to reconsider tabled. `passage`
- **2021-04-27** Read by title. Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.
- **2021-04-26** 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`
- **2021-03-25** 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/ae9d5219-52c2-415c-956f-6df0d15aa501`. Confidence: reported (aggregated from official Louisiana legislature records).