---
type: "Bill"
title: "TAX/SALES-USE, LOCAL-EXEM: Changes local sales and use tax exemptions for commercial fishermen and certain seafood processing facilities from optional to mandatory (EN DECREASE LF RV See Note)"
description: "TAX/SALES-USE, LOCAL-EXEM: Changes local sales and use tax exemptions for commercial fishermen and certain seafood processing facilities from optional to mandatory (EN DECREASE LF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2023"
identifier: "HB 161"
citation: "Louisiana HB 161 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Timothy P. Kerner"]
version_count: 4
action_count: 20
vote_count: 2
first_action: "2023-03-23"
last_action: "2023-06-06"
source: "openstates"
source_identifier: "ocd-bill/fb01d86a-18b4-480e-aade-37f88da3caa1"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=244019"
source_hash: "d1ffcba5d5450896bb32bd95a808661ad89775b2800e4fd619199f3b5596ad32"
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 161 (2023) — TAX/SALES-USE, LOCAL-EXEM: Changes local sales and use tax exemptions for commercial fishermen and certain seafood processing facilities from optional to mandatory (EN DECREASE LF RV See Note)

## Version chain

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

1. **HB161 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1304905)
2. **HB161 Act 62** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1331231)
3. **HB161 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1314783)
4. **HB161 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1325813)

## Votes

- FINAL PASSAGE (#150) — **96–0** (pass) · lower
- FINAL PASSAGE (#422) — **38–0** (pass) · upper

## Sponsors

- Timothy P. Kerner — primary (person)
- Bryan Fontenot — cosponsor (person)
- Chad Brown — cosponsor (person)
- Clay Schexnayder — cosponsor (person)
- Dodie Horton — cosponsor (person)
- Jack McFarland — cosponsor (person)
- Jonathan Goudeau — cosponsor (person)
- Kenny Cox — cosponsor (person)
- Kyle M. Green , Jr. — cosponsor (person)
- Larry Bagley — cosponsor (person)
- Laurie Schlegel — cosponsor (person)
- Les Farnum — cosponsor (person)
- Mack Cormier — cosponsor (person)
- Ray Garofalo — cosponsor (person)
- Ryan Bourriaque — cosponsor (person)
- Tanner Magee — cosponsor (person)

## Timeline

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

- **2023-06-06** Effective date: 08/01/2023.
- **2023-06-06** Signed by the Governor. Becomes Act No. 62. `became-law, executive-signature`
- **2023-05-31** Sent to the Governor for executive approval. `executive-receipt`
- **2023-05-30** Signed by the President of the Senate.
- **2023-05-25** Enrolled and signed by the Speaker of the House. `enrolled`
- **2023-05-24** Received from the Senate without amendments. `receipt`
- **2023-05-24** Rules suspended. Read by title, passed by a vote of 38 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2023-05-17** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage. `reading-3`
- **2023-05-16** Read by title and referred to the Legislative Bureau.
- **2023-05-15** Reported favorably. `committee-passage-favorable`
- **2023-05-02** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee`
- **2023-05-01** Received in the Senate. Read first time by title and placed on the Calendar for a second reading. `reading-1`
- **2023-04-27** Read third time by title, roll called on final passage, yeas 96, nays 0. Finally passed, title adopted, ordered to the Senate. `passage`
- **2023-04-26** Scheduled for floor debate on 04/27/2023.
- **2023-04-25** Read by title, ordered engrossed, passed to 3rd reading. `reading-3`
- **2023-04-24** Reported favorably (12-0). `committee-passage-favorable`
- **2023-04-10** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2023-03-24** First appeared in the Interim Calendar on 3/24/2023.
- **2023-03-23** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee`
- **2023-03-23** Prefiled. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/fb01d86a-18b4-480e-aade-37f88da3caa1`. Confidence: reported (aggregated from official Louisiana legislature records).