---
type: "Bill"
title: "TAX/TAXATION: Authorizes a deduction as compensation for certain dealers and remote sellers that collect and remit sales and use taxes. (7/1/25) (EN DECREASE LF RV See Note)"
description: "TAX/TAXATION: Authorizes a deduction as compensation for certain dealers and remote sellers that collect and remit sales and use taxes. (7/1/25) (EN DECREASE LF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2025"
identifier: "SB 112"
citation: "Louisiana SB 112 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Katrina Jackson-Andrews"]
version_count: 6
action_count: 20
vote_count: 2
first_action: "2025-04-03"
last_action: "2025-06-11"
source: "openstates"
source_identifier: "ocd-bill/6bf8ec2d-a494-4933-8776-b7481dc95157"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=248373"
source_hash: "5f81c05e3e538d39106b9d6fceeae70625a77b519a3a0e606d15aa69a6a9811c"
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 112 (2025) — TAX/TAXATION: Authorizes a deduction as compensation for certain dealers and remote sellers that collect and remit sales and use taxes. (7/1/25) (EN DECREASE LF RV See Note)

## Version chain

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

1. **SB112 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1403089)
2. **SB112 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1425507)
3. **SB112 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1411663)
4. **Senate Committee Amendment, #1234, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1411021)
5. **Senate Committee Amendment, #1248, R&F, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1411096)
6. **SB112 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422933)

## Votes

- FINAL PASSAGE (#954) — **98–0** (pass) · lower
- FINAL PASSAGE (#221) — **39–0** (pass) · upper

## Sponsors

- Katrina Jackson-Andrews — primary (person)
- Franklin J. Foil — cosponsor (person)
- Troy D. Romero — cosponsor (person)

## Timeline

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

- **2025-06-11** Effective date 7/1/2025.
- **2025-06-11** Signed by the Governor. Becomes Act No. 327. `became-law, executive-signature`
- **2025-06-10** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
- **2025-06-09** Signed by the Speaker of the House.
- **2025-06-09** Enrolled. Signed by the President of the Senate. `enrolled`
- **2025-06-08** Received from the House without amendments. `receipt`
- **2025-06-08** Read third time by title, roll called on final passage, yeas 98, nays 0. Finally passed, ordered to the Senate. `passage`
- **2025-06-04** Scheduled for floor debate on 06/08/2025.
- **2025-06-04** Read by title, passed to 3rd reading. `reading-3`
- **2025-06-03** Reported without Legislative Bureau amendments.
- **2025-06-02** Reported favorably (16-0). Referred to the Legislative Bureau. `committee-passage-favorable`
- **2025-05-14** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2025-05-13** Received in the House from the Senate, read by title, lies over under the rules.
- **2025-05-12** Read by title, passed by a vote of 39 yeas and 0 nays, and sent to the House. Motion to reconsider tabled. `passage`
- **2025-05-08** Read by title and passed to third reading and final passage. `reading-3`
- **2025-05-08** Rules suspended. Recalled from Committee.
- **2025-05-07** Read by title. Committee amendments read and adopted; ordered engrossed and recommitted to the Committee on Finance.
- **2025-05-06** Reported with amendments. `committee-passage-favorable`
- **2025-04-14** Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2025-04-03** 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/6bf8ec2d-a494-4933-8776-b7481dc95157`. Confidence: reported (aggregated from official Louisiana legislature records).