---
type: "Bill"
title: "REVENUE DEPARTMENT: Establishes reporting requirements to the Department of Revenue for businesses and governmental entities using service providers. (7/1/21) (EN NO IMPACT GF EX See Note)"
description: "REVENUE DEPARTMENT: Establishes reporting requirements to the Department of Revenue for businesses and governmental entities using service providers. (7/1/21) (EN NO IMPACT GF EX See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2021"
identifier: "SB 81"
citation: "Louisiana SB 81 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jay Luneau"]
version_count: 8
action_count: 19
vote_count: 3
first_action: "2021-03-25"
last_action: "2021-06-14"
source: "openstates"
source_identifier: "ocd-bill/f5aea511-a457-47d4-bbef-fec3630fb12d"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=240077"
source_hash: "ecd4d0ea2ac2584cf14f88076f25cabaf63ff5751afb005fde0d1bd87ca47982"
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 81 (2021) — REVENUE DEPARTMENT: Establishes reporting requirements to the Department of Revenue for businesses and governmental entities using service providers. (7/1/21) (EN NO IMPACT GF EX See Note)

## Version chain

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

1. **SB81 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1207317)
2. **House Committee Amendment, #3385, W&M, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1227459)
3. **House Floor Amendment, #3812, Riser, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1231414)
4. **SB81 Act 285** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1235422)
5. **SB81 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1214383)
6. **Senate Committee Amendment, #464, R&F, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1213118)
7. **Senate Committee Amendment, #589, R&F, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1214220)
8. **SB81 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1233257)

## Votes

- FINAL PASSAGE (#122) — **35–3** (pass) · upper
- FINAL PASSAGE (#970) — **95–0** (pass) · lower
- CONCUR (#973) — **33–0** (pass) · upper

## Sponsors

- Jay Luneau — primary (person)

## Timeline

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

- **2021-06-14** Effective date 7/1/2021.
- **2021-06-14** Signed by the Governor. Becomes Act No. 285. `executive-signature`
- **2021-06-10** Sent to the Governor by the Secretary of the Senate on 6/11/2021. `executive-receipt`
- **2021-06-09** Enrolled. Signed by the President of the Senate.
- **2021-06-10** Signed by the Speaker of the House.
- **2021-06-08** Rules suspended. Amendments proposed by the House read and concurred in by a vote of 33 yeas and 0 nays.
- **2021-06-06** Received from the House with amendments.
- **2021-06-03** Read third time by title, amended, roll called on final passage, yeas 95, nays 0. Finally passed, ordered to the Senate. `passage`
- **2021-06-02** Scheduled for floor debate on 06/03/2021.
- **2021-05-26** Read by title, amended, passed to 3rd reading.
- **2021-05-25** Reported without Legislative Bureau amendments.
- **2021-05-24** Reported with amendments (10-0). Referred to the Legislative Bureau.
- **2021-04-29** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2021-04-28** Received in the House from the Senate, read by title, lies over under the rules.
- **2021-04-27** Read by title, passed by a vote of 35 yeas and 3 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`
- **2021-03-25** 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/f5aea511-a457-47d4-bbef-fec3630fb12d`. Confidence: reported (aggregated from official Louisiana legislature records).