---
type: "Bill"
title: "TAX/SALES & USE: Provides criteria for the definition of \"dealer\" for purposes of the sales tax imposed on transactions involving a remote seller (Item #26) (EN SEE FISC NOTE GF RV See Note)"
description: "TAX/SALES & USE: Provides criteria for the definition of \"dealer\" for purposes of the sales tax imposed on transactions involving a remote seller (Item #26) (EN SEE FISC NOTE GF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2018 2nd Extraordinary Session"
identifier: "HB 17"
citation: "Louisiana HB 17 (2018 2nd Extraordinary Session)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Franklin J. Foil"]
version_count: 12
action_count: 28
vote_count: 3
first_action: "2018-05-22"
last_action: "2018-06-12"
source: "openstates"
source_identifier: "ocd-bill/4457eac1-a0a8-4fd0-a594-63191d0447a7"
source_url: "http://www.legis.la.gov/Legis/BillInfo.aspx?i=235379"
source_hash: "18524901849e7f7831aad7431f3af329366a74b8872b2ad69360d3d6bbc34e6a"
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 17 (2018 2nd Extraordinary Session) — TAX/SALES & USE: Provides criteria for the definition of "dealer" for purposes of the sales tax imposed on transactions involving a remote seller (Item #26) (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. **HB17 Original** (filed) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1099993)
2. **HB17 Act 5** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1104153)
3. **HB17 Engrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1101032)
4. **HB17 Reengrossed** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1102653)
5. **House Committee Amendment, #124, W&M, Draft** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1100912)
6. **House Committee Amendment, #130, W&M, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1100978)
7. **House Floor Legislative Bureau Amendment, #99, Pierre, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1101259)
8. **Senate Committee Amendment, #226, R&F, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1102719)
9. **Senate Floor Amendment, #304, Morrell, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1103067)
10. **Senate Floor Amendment, #326, White, Bodi, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1103198)
11. **Senate Floor Bureau Note, #267, Morrell, Adopted** (committee substitute) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1102985)
12. **HB17 Enrolled** (enrolled) — [source](http://www.legis.la.gov/Legis/ViewDocument.aspx?d=1103494)

## Votes

- FINAL PASSAGE (#52) — **89–2** (pass) · legislature
- CONCUR IN SENATE AMENDMENTS (#71) — **96–7** (pass) · legislature
- FINAL PASSAGE (#87) — **37–0** (pass) · legislature

## Sponsors

- Franklin J. Foil — primary (person)
- Reid Falconer — cosponsor (person)

## Timeline

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

- **2018-06-12** Effective date: 6/12/2018.
- **2018-06-12** Signed by the Governor. Becomes Act No. 5. `executive-signature`
- **2018-06-05** Sent to the Governor for executive approval. `executive-receipt`
- **2018-06-04** Signed by the President of the Senate.
- **2018-06-04** Enrolled and signed by the Speaker of the House.
- **2018-06-04** Read by title, roll called, yeas 96, nays 7, Senate amendments concurred in.
- **2018-06-04** Rules suspended.
- **2018-06-04** Received from the Senate with amendments.
- **2018-06-04** Senate floor amendments read and adopted. Read by title, passed by a vote of 37 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2018-06-04** Rules suspended. Called from the Calendar.
- **2018-06-04** Read by title and returned to the Calendar, subject to call.
- **2018-06-04** Senate floor amendments read and adopted.
- **2018-06-04** Rules suspended.
- **2018-06-01** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
- **2018-06-01** Reported with amendments. Rules suspended. Committee amendments read and adopted. Read by title and referred to the Legislative Bureau.
- **2018-05-31** Received in the Senate; read by title Rules suspended. Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2018-05-31** Read third time by title, roll called on final passage, yeas 89, nays 2. Finally passed, title adopted, ordered to the Senate. `passage`
- **2018-05-31** Called from the calendar.
- **2018-05-31** Rules suspended.
- **2018-05-28** Read by title, amended, returned to the calendar.
- **2018-05-25** Scheduled for floor debate on 05/28/18.
- **2018-05-25** Read by title, amended, ordered engrossed, passed to 3rd reading.
- **2018-05-25** Rules suspended.
- **2018-05-25** Reported with amendments (11-0).
- **2018-05-24** Read by title, recommitted to the Committee on Ways and Means.
- **2018-05-24** Discharged from the Committee on Ways and Means.
- **2018-05-22** Read by title, rules suspended, referred to the Committee on Ways and Means. `referral-committee`
- **2018-05-22** Prefiled. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4457eac1-a0a8-4fd0-a594-63191d0447a7`. Confidence: reported (aggregated from official Louisiana legislature records).