---
type: "Bill"
title: "TAX/SALES & USE: Includes accommodations intermediaries within the definition of a marketplace facilitator for purposes of collection and remittance of sales and use taxes on remote sales (EN +$350,000 OF EX See Note)"
description: "TAX/SALES & USE: Includes accommodations intermediaries within the definition of a marketplace facilitator for purposes of collection and remittance of sales and use taxes on remote sales (EN +$350,000 OF EX See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2025"
identifier: "HB 374"
citation: "Louisiana HB 374 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jack McFarland"]
version_count: 5
action_count: 21
vote_count: 3
first_action: "2025-04-03"
last_action: "2025-06-04"
source: "openstates"
source_identifier: "ocd-bill/16e17ae4-70bf-4596-9bdc-813b4c794393"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=248361"
source_hash: "ccc5695c85dead3424f22c7741ef716f4a96006c7c3aad3b3b38c9ad86edbb9e"
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 374 (2025) — TAX/SALES & USE: Includes accommodations intermediaries within the definition of a marketplace facilitator for purposes of collection and remittance of sales and use taxes on remote sales (EN +$350,000 OF EX See Note)

## Version chain

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

1. **HB374 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1403015)
2. **HB374 Act 82** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422296)
3. **HB374 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1407065)
4. **Senate Floor Amendment, #1846, Foil, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1415621)
5. **HB374 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1418594)

## Votes

- FINAL PASSAGE (#300) — **37–0** (pass) · upper
- FINAL PASSAGE (#78) — **87–0** (pass) · lower
- CONCUR IN SENATE AMENDMENTS (#620) — **100–0** (pass) · lower

## Sponsors

- Jack McFarland — primary (person)

## Timeline

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

- **2025-06-04** Effective date: 07/01/2025.
- **2025-06-04** Signed by the Governor. Becomes Act No. 82. `became-law, executive-signature`
- **2025-05-29** Sent to the Governor for executive approval. `executive-receipt`
- **2025-05-29** Signed by the President of the Senate.
- **2025-05-28** Enrolled and signed by the Speaker of the House. `enrolled`
- **2025-05-27** Read by title, roll called, yeas 100, nays 0, Senate amendments concurred in.
- **2025-05-22** Scheduled for concurrence on 05/27/2025.
- **2025-05-21** Received from the Senate with amendments. `receipt`
- **2025-05-20** 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`
- **2025-05-14** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage. `reading-3`
- **2025-05-13** Read by title and referred to the Legislative Bureau.
- **2025-05-12** Reported favorably. `committee-passage-favorable`
- **2025-04-30** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee`
- **2025-04-29** Received in the Senate. Read first time by title and placed on the Calendar for a second reading. `reading-1`
- **2025-04-28** Read third time by title, roll called on final passage, yeas 87, nays 0. Finally passed, title adopted, ordered to the Senate. `passage`
- **2025-04-24** Scheduled for floor debate on 04/28/2025.
- **2025-04-23** Read by title, ordered engrossed, passed to 3rd reading. `reading-3`
- **2025-04-22** Reported favorably (15-0). `committee-passage-favorable`
- **2025-04-14** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2025-04-03** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee`
- **2025-04-03** Prefiled. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/16e17ae4-70bf-4596-9bdc-813b4c794393`. Confidence: reported (aggregated from official Louisiana legislature records).