---
type: "Bill"
title: "TAX/STATE: Exempts from state excise and sales taxes certain items given free of charge as samples at conventions, trade shows, and similar events (EN +$555,779 GF EX See Note)"
description: "TAX/STATE: Exempts from state excise and sales taxes certain items given free of charge as samples at conventions, trade shows, and similar events (EN +$555,779 GF EX See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2023"
identifier: "HB 127"
citation: "Louisiana HB 127 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jason Hughes"]
version_count: 8
action_count: 25
vote_count: 4
first_action: "2023-03-16"
last_action: "2023-06-13"
source: "openstates"
source_identifier: "ocd-bill/73f18337-ca24-4be1-a55a-0bd5c82ecd47"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=243970"
source_hash: "c57e7b0f4f69895c6249e26f9f84d723fe669339ddc4cf7ec8e68359b117a2cb"
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 127 (2023) — TAX/STATE: Exempts from state excise and sales taxes certain items given free of charge as samples at conventions, trade shows, and similar events (EN +$555,779 GF EX See Note)

## Version chain

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

1. **HB127 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1303574)
2. **HB127 Act 297** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1332450)
3. **HB127 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1323038)
4. **HB127 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1328651)
5. **House Committee Amendment, #1641, W&M, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1314803)
6. **House Committee Amendment, #3083, W&M, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1322988)
7. **House Floor Amendment, #3899, Hughes, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1328370)
8. **HB127 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1331467)

## Votes

- 2/3 vote (#952) — **34–0** (pass) · upper
- FINAL PASSAGE (#963) — **36–0** (pass) · upper
- FINAL PASSAGE (#891) — **86–2** (pass) · lower
- To consider after the 57th calendar day (#1138) — **87–0** (pass) · lower

## Sponsors

- Jason Hughes — primary (person)

## Timeline

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

- **2023-06-13** Effective date: 08/01/2023.
- **2023-06-13** Signed by the Governor. Becomes Act No. 297. `became-law, executive-signature`
- **2023-06-09** Sent to the Governor for executive approval. `executive-receipt`
- **2023-06-08** Signed by the President of the Senate.
- **2023-06-07** Enrolled and signed by the Speaker of the House. `enrolled`
- **2023-06-07** Received from the Senate without amendments. `receipt`
- **2023-06-07** Rules suspended. Read by title, passed by a vote of 36 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2023-06-07** Notice House approved consideration after 6:00 p.m. on the 57th calendar day.
- **2023-06-07** By a vote of 87 yeas, 0 nays, having received two-thirds vote of the elected members, the House approved consideration after the 57th calendar day.
- **2023-06-07** Notice Senate approved consideration after the 57th calendar day.
- **2023-06-07** Read by title. The Senate approved consideration after 6:00 p.m. on the 57th calendar day by a vote of 34 yeas and 0 nays.
- **2023-06-06** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage. `reading-3`
- **2023-06-06** Reported favorably. Rules suspended. Read by title and referred to the Legislative Bureau. `committee-passage-favorable`
- **2023-06-02** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee`
- **2023-06-01** Received in the Senate. Read first time by title and placed on the Calendar for a second reading. `reading-1`
- **2023-06-01** Read third time by title, amended, roll called on final passage, yeas 86, nays 2. Finally passed, title adopted, ordered to the Senate. `passage`
- **2023-05-31** Scheduled for floor debate on 06/01/2023.
- **2023-05-31** Read by title, ordered engrossed, passed to 3rd reading. `reading-3`
- **2023-05-30** Reported favorably (15-0). `committee-passage-favorable`
- **2023-05-18** Read by title, amended, ordered engrossed, recommitted to the Committee on Appropriations.
- **2023-05-17** Reported with amendments (15-0). `committee-passage-favorable`
- **2023-04-10** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2023-03-17** First appeared in the Interim Calendar on 3/17/2023.
- **2023-03-16** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee`
- **2023-03-16** Prefiled. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/73f18337-ca24-4be1-a55a-0bd5c82ecd47`. Confidence: reported (aggregated from official Louisiana legislature records).