---
type: "Bill"
title: "TAX/SALES & USE: Levies sales and use taxes on certain digital products and services (Items #8 and 13) (EN +$37,000,000 RV See Note)"
description: "TAX/SALES & USE: Levies sales and use taxes on certain digital products and services (Items #8 and 13) (EN +$37,000,000 RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2024s3"
identifier: "HB 8"
citation: "Louisiana HB 8 (2024s3)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Ken Brass"]
version_count: 11
action_count: 19
vote_count: 4
first_action: "2024-11-04"
last_action: "2024-12-04"
source: "openstates"
source_identifier: "ocd-bill/6fc8c4ae-1242-4725-9212-482548eb78f7"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=247851"
source_hash: "b71e2f22c56695bcd5222435c485b1063b4bca96bbefea8567e8dc74e6aedc82"
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 8 (2024s3) — TAX/SALES & USE: Levies sales and use taxes on certain digital products and services (Items #8 and 13) (EN +$37,000,000 RV See Note)

## Version chain

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

1. **HB8 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390072)
2. **HB8 Act 10** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1391655)
3. **HB8 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390503)
4. **HB8 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390716)
5. **House Committee Amendment, #37, W&M, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390156)
6. **House Committee Amendment, #69, W&M, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390498)
7. **House Floor Amendment, #124, Emerson, Withdrawn** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390706)
8. **House Floor Amendment, #125, Emerson, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390707)
9. **House Floor Amendment, #75, Brass, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1390511)
10. **Senate Floor Amendment, #178, Jenkins, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1391159)
11. **HB8 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1391424)

## Votes

- FINAL PASSAGE (#24) — **80–19** (pass) · lower
- CONCUR IN SENATE AMENDMENTS (#68) — **82–18** (pass) · lower
- CO-AUTHORS (#41) — **2–0** (fail) · upper
- FINAL PASSAGE (#40) — **34–5** (pass) · upper

## Sponsors

- Ken Brass — primary (person)
- Samuel Jenkins — cosponsor (person)

## Timeline

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

- **2024-12-04** Effective date: 12/04/2024.
- **2024-12-04** Signed by the Governor. Becomes Act No. 10. `became-law, executive-signature`
- **2024-11-25** Sent to the Governor for executive approval. `executive-receipt`
- **2024-11-22** Signed by the President of the Senate.
- **2024-11-22** Enrolled and signed by the Speaker of the House. `enrolled`
- **2024-11-22** Read by title, roll called, yeas 82, nays 18. The Senate amendments, having received two-thirds vote of the elected members, were concurred in.
- **2024-11-22** Rules suspended.
- **2024-11-22** Received from the Senate with amendments. `receipt`
- **2024-11-22** Rules suspended. Senate floor amendments read and adopted. Read by title, passed by a vote of 34 yeas and 5 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2024-11-20** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage. `reading-3`
- **2024-11-19** Reported favorably. Rules suspended. Read by title and referred to the Legislative Bureau. `committee-passage-favorable`
- **2024-11-14** Received in the Senate; read by title Rules suspended. Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee`
- **2024-11-13** Read third time by title, amended, roll called on final passage, yeas 80, nays 19. The bill, having received two-thirds vote of the elected members, was finally passed, title adopted, ordered to the Senate. `passage`
- **2024-11-12** Scheduled for floor debate on 11/13/2024.
- **2024-11-12** Read by title, amended, ordered engrossed, passed to 3rd reading. `reading-3`
- **2024-11-11** Reported with amendments (17-0). `committee-passage-favorable`
- **2024-11-06** Read by title, rules suspended, referred to the Committee on Ways and Means. `referral-committee`
- **2024-11-04** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee`
- **2024-11-04** Prefiled. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6fc8c4ae-1242-4725-9212-482548eb78f7`. Confidence: reported (aggregated from official Louisiana legislature records).