---
type: "Bill"
title: "TAX/SALES & USE: Provides relative to requirements for dealers and marketplace facilitators to collect and remit sales and use taxes (EN SEE FISC NOTE GF RV See Note)"
description: "TAX/SALES & USE: Provides relative to requirements for dealers and marketplace facilitators to collect and remit sales and use taxes (EN SEE FISC NOTE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2023"
identifier: "HB 171"
citation: "Louisiana HB 171 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Beau Beaullieu"]
version_count: 6
action_count: 20
vote_count: 2
first_action: "2023-03-23"
last_action: "2023-05-30"
source: "openstates"
source_identifier: "ocd-bill/4ff2396a-96ad-4a1c-a031-1164e6395ae3"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=244029"
source_hash: "8bc07dce93626e44031cd2fa44e7e55cf05441f2bca62cdf3d48a8dc4d009f46"
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 171 (2023) — TAX/SALES & USE: Provides relative to requirements for dealers and marketplace facilitators to collect and remit sales and use taxes (EN SEE FISC NOTE GF RV See Note)

## Version chain

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

1. **HB171 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1304976)
2. **HB171 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1328128)
3. **HB171 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1314786)
4. **HB171 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1317109)
5. **House Floor Amendment, #1746, Beaullieu, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1315360)
6. **HB171 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1324101)

## Votes

- FINAL PASSAGE (#359) — **35–0** (pass) · upper
- FINAL PASSAGE (#153) — **94–0** (pass) · lower

## Sponsors

- Beau Beaullieu — primary (person)

## Timeline

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

- **2023-05-30** Effective date: 08/01/2023.
- **2023-05-30** Signed by the Governor. Becomes Act No. 15. `became-law, executive-signature`
- **2023-05-24** Sent to the Governor for executive approval. `executive-receipt`
- **2023-05-23** Signed by the President of the Senate.
- **2023-05-22** Enrolled and signed by the Speaker of the House. `enrolled`
- **2023-05-18** Received from the Senate without amendments. `receipt`
- **2023-05-18** Read by title, passed by a vote of 35 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2023-05-10** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage. `reading-3`
- **2023-05-09** Read by title and referred to the Legislative Bureau.
- **2023-05-08** 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, amended, roll called on final passage, yeas 94, 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/4ff2396a-96ad-4a1c-a031-1164e6395ae3`. Confidence: reported (aggregated from official Louisiana legislature records).