---
type: "Bill"
title: "TAX/SALES-USE, LOCAL-EXEM: Authorizes a local sales tax exemption for certain adaptive driving equipment and vehicle modifications (EN -$83,000 LF RV See Note)"
description: "TAX/SALES-USE, LOCAL-EXEM: Authorizes a local sales tax exemption for certain adaptive driving equipment and vehicle modifications (EN -$83,000 LF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2025"
identifier: "HB 188"
citation: "Louisiana HB 188 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Charles Owen"]
version_count: 4
action_count: 19
vote_count: 2
first_action: "2025-03-31"
last_action: "2025-06-08"
source: "openstates"
source_identifier: "ocd-bill/4436f2bd-c20d-4dd4-b493-6ad766100cf4"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=248109"
source_hash: "5712a74562591f6eee539344a7b5ccf91e618dd15d3d61a7e745c5dd512c4991"
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 188 (2025) — TAX/SALES-USE, LOCAL-EXEM: Authorizes a local sales tax exemption for certain adaptive driving equipment and vehicle modifications (EN -$83,000 LF RV See Note)

## Version chain

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

1. **HB188 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1400431)
2. **HB188 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1425074)
3. **HB188 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1414120)
4. **HB188 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1420199)

## Votes

- FINAL PASSAGE (#439) — **98–0** (pass) · lower
- FINAL PASSAGE (#526) — **36–0** (pass) · upper

## Sponsors

- Charles Owen — primary (person)

## Timeline

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

- **2025-06-08** Effective date: 08/01/2025.
- **2025-06-08** Signed by the Governor. Becomes Act No. 156. `became-law, executive-signature`
- **2025-06-05** Sent to the Governor for executive approval. `executive-receipt`
- **2025-06-04** Signed by the President of the Senate.
- **2025-06-03** Enrolled and signed by the Speaker of the House. `enrolled`
- **2025-06-02** Received from the Senate without amendments. `receipt`
- **2025-06-01** Read by title, passed by a vote of 36 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2025-05-29** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage. `reading-3`
- **2025-05-28** Read by title and referred to the Legislative Bureau.
- **2025-05-27** Reported favorably. `committee-passage-favorable`
- **2025-05-20** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee`
- **2025-05-19** Received in the Senate. Read first time by title and placed on the Calendar for a second reading. `reading-1`
- **2025-05-19** Read third time by title, roll called on final passage, yeas 98, nays 0. Finally passed, title adopted, ordered to the Senate. `passage`
- **2025-05-15** Scheduled for floor debate on 05/19/2025.
- **2025-05-14** Read by title, ordered engrossed, passed to 3rd reading. `reading-3`
- **2025-05-13** Reported favorably (11-0). `committee-passage-favorable`
- **2025-04-14** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2025-03-31** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee`
- **2025-03-31** Prefiled. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4436f2bd-c20d-4dd4-b493-6ad766100cf4`. Confidence: reported (aggregated from official Louisiana legislature records).