---
type: "Bill"
title: "TAX/SALES & USE: Modifies the definition of the term commercial farmer by removing certain reporting requirements (EN SEE FISC NOTE SG RV See Note)"
description: "TAX/SALES & USE: Modifies the definition of the term commercial farmer by removing certain reporting requirements (EN SEE FISC NOTE SG RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2023"
identifier: "HB 502"
citation: "Louisiana HB 502 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jack McFarland"]
version_count: 8
action_count: 20
vote_count: 2
first_action: "2023-03-31"
last_action: "2023-06-27"
source: "openstates"
source_identifier: "ocd-bill/d8da3a6f-d0af-46a3-b2b1-bfe7659ab777"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=244469"
source_hash: "8215fbbe7d95bad5f261e34db83fbc43dc95163400a18c4e24445cd0cafbe3f6"
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 502 (2023) — TAX/SALES & USE: Modifies the definition of the term commercial farmer by removing certain reporting requirements (EN SEE FISC NOTE SG RV See Note)

## Version chain

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

1. **HB502 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1309445)
2. **HB502 Act 427** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1333203)
3. **HB502 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1316088)
4. **HB502 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1320572)
5. **House Committee Amendment, #1692, W&M, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1315063)
6. **House Committee Amendment, #1860, W&M, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1316073)
7. **House Floor Amendment, #1932, McFarland, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1316626)
8. **HB502 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1329658)

## Votes

- FINAL PASSAGE (#753) — **37–0** (pass) · upper
- FINAL PASSAGE (#270) — **104–0** (pass) · lower

## Sponsors

- Jack McFarland — primary (person)
- Alan Seabaugh — cosponsor (person)

## Timeline

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

- **2023-06-27** Effective date: 08/01/2023.
- **2023-06-27** Signed by the Governor. Becomes Act No. 427. `became-law, executive-signature`
- **2023-06-07** Sent to the Governor for executive approval. `executive-receipt`
- **2023-06-06** Signed by the President of the Senate.
- **2023-06-05** Enrolled and signed by the Speaker of the House. `enrolled`
- **2023-06-05** Received from the Senate without amendments. `receipt`
- **2023-06-04** Rules suspended. Read by title, passed by a vote of 37 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2023-05-24** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage. `reading-3`
- **2023-05-23** Read by title and referred to the Legislative Bureau.
- **2023-05-22** Reported favorably. `committee-passage-favorable`
- **2023-05-11** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee`
- **2023-05-10** Received in the Senate. Read first time by title and placed on the Calendar for a second reading. `reading-1`
- **2023-05-09** Read third time by title, amended, roll called on final passage, yeas 104, nays 0. Finally passed, title adopted, ordered to the Senate. `passage`
- **2023-05-04** Scheduled for floor debate on 05/09/2023.
- **2023-04-27** Read by title, amended, ordered engrossed, passed to 3rd reading. `reading-3`
- **2023-04-26** Reported with amendments (13-0). `committee-passage-favorable`
- **2023-04-10** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2023-04-03** First appeared in the Interim Calendar on 4/3/2023.
- **2023-03-31** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee`
- **2023-03-31** Prefiled. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d8da3a6f-d0af-46a3-b2b1-bfe7659ab777`. Confidence: reported (aggregated from official Louisiana legislature records).