---
type: "Bill"
title: "TAX/LOCAL: Provides relative to interest applicable to local sales and use taxes paid under protest. (8/1/23) (EN SEE FISC NOTE LF RV See Note)"
description: "TAX/LOCAL: Provides relative to interest applicable to local sales and use taxes paid under protest. (8/1/23) (EN SEE FISC NOTE LF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2023"
identifier: "SB 8"
citation: "Louisiana SB 8 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jay Luneau"]
version_count: 4
action_count: 20
vote_count: 2
first_action: "2023-02-07"
last_action: "2023-06-12"
source: "openstates"
source_identifier: "ocd-bill/3409ebb1-f8f7-4647-8642-9855bc290c5b"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=243837"
source_hash: "2dd8b103392483de9e55b2c170ea5495de20fbc3f99b12f44bbcc2001b653cd3"
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 8 (2023) — TAX/LOCAL: Provides relative to interest applicable to local sales and use taxes paid under protest. (8/1/23) (EN SEE FISC NOTE LF RV See Note)

## Version chain

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

1. **SB8 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1299440)
2. **SB8 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1332338)
3. **SB8 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1314904)
4. **SB8 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1330220)

## Votes

- FINAL PASSAGE (#992) — **101–1** (pass) · lower
- FINAL PASSAGE (#112) — **35–0** (pass) · upper

## Sponsors

- Jay Luneau — primary (person)

## Timeline

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

- **2023-06-12** Effective date 8/1/2023.
- **2023-06-12** Signed by the Governor. Becomes Act No. 249. `became-law, executive-signature`
- **2023-06-07** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
- **2023-06-07** Signed by the Speaker of the House.
- **2023-06-06** Enrolled. Signed by the President of the Senate. `enrolled`
- **2023-06-05** Received from the House without amendments. `receipt`
- **2023-06-05** Read third time by title, roll called on final passage, yeas 101, nays 1. Finally passed, ordered to the Senate. `passage`
- **2023-06-05** Called from the calendar.
- **2023-06-05** Read by title, returned to the calendar.
- **2023-06-01** Scheduled for floor debate on 06/05/2023.
- **2023-05-25** Read by title, passed to 3rd reading. `reading-3`
- **2023-05-24** Reported without Legislative Bureau amendments.
- **2023-05-23** Reported favorably (10-0). Referred to the Legislative Bureau. `committee-passage-favorable`
- **2023-05-01** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2023-04-27** Received in the House from the Senate, read by title, lies over under the rules.
- **2023-04-26** Read by title, passed by a vote of 35 yeas and 0 nays, and sent to the House. Motion to reconsider tabled. `passage`
- **2023-04-25** Read by title. Ordered engrossed and passed to third reading and final passage.
- **2023-04-24** Reported favorably. `committee-passage-favorable`
- **2023-04-10** Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2023-02-07** 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/3409ebb1-f8f7-4647-8642-9855bc290c5b`. Confidence: reported (aggregated from official Louisiana legislature records).