republic-os/legislation/us/states/la/2025/sb-162.md

---
type: "Bill"
title: "TAX/SALES: Provides relative to the collection and administration of sales and use taxes. (gov sig) (EN SEE FISC NOTE SD EX See Note)"
description: "TAX/SALES: Provides relative to the collection and administration of sales and use taxes. (gov sig) (EN SEE FISC NOTE SD EX See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2025"
identifier: "SB 162"
citation: "Louisiana SB 162 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Mike Reese"]
version_count: 8
action_count: 34
vote_count: 5
first_action: "2025-04-04"
last_action: "2025-06-20"
source: "openstates"
source_identifier: "ocd-bill/3798fa51-1ce5-4e36-b7da-097551c35f77"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=248641"
source_hash: "ddc8c3aff698491d3b901bab786eb98da3ec3373f05b877712a079a4fed64a09"
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 SB 162 (2025) — TAX/SALES: Provides relative to the collection and administration of sales and use taxes. (gov sig) (EN SEE FISC NOTE SD EX See Note)

## Version chain

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

1. **SB162 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1404407)
2. **Conference Committee Report, #3194, House Adopted, Senate Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1424188)
3. **House Floor Amendment, #4156, Beaullieu, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422461)
4. **SB162 Act 433** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1426033)
5. **SB162 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1411553)
6. **SB162 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1413071)
7. **Senate Floor Legislative Bureau Amendment, #1331, Miller, G., Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1411998)
8. **SB162 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1425274)

## Votes

- FINAL PASSAGE (#199) — **31–0** (pass) · upper
- ADOPT (#992) — **35–0** (pass) · upper
- FINAL PASSAGE (#989) — **100–0** (pass) · lower
- ADOPT CONFERENCE REPORT (#1262) — **100–0** (pass) · lower
- REJECT (#894) — **39–0** (pass) · upper

## Sponsors

- Mike Reese — primary (person)

## Timeline

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

- **2025-06-20** Effective date 7/1/2025.
- **2025-06-20** Signed by the Governor. Becomes Act No. 433. `became-law, executive-signature`
- **2025-06-12** Sent to the Governor by the Secretary of the Senate on 6/13/2025. `executive-receipt`
- **2025-06-12** Signed by the Speaker of the House.
- **2025-06-12** Enrolled. Signed by the President of the Senate on 6/13/2025. `enrolled`
- **2025-06-12** Notice of Senate adoption of Conference Committee Report.
- **2025-06-12** Conference Committee Report read; adopted by a vote of 35 yeas and 0 nays.
- **2025-06-12** Notice House adopted the Conference Committee Report.
- **2025-06-12** Conference Committee Report read, roll called, yeas 100, nays 0. The Conference Committee Report was adopted.
- **2025-06-12** Rules suspended.
- **2025-06-12** Conference Committee report received. Lies over under the rules.
- **2025-06-11** Notice House Conference Committee members appointed.
- **2025-06-11** House conferees appointed: Beaullieu, Emerson, and Echols.
- **2025-06-11** Notice of Senate conferees appointed.
- **2025-06-10** Senate conference committee members appointed: Reese, Foil, and Luneau.
- **2025-06-10** Notice of Senate rejecting House amendments.
- **2025-06-10** Amendments proposed by the House read and rejected by a vote of 39 yeas and 0 nays.
- **2025-06-09** Received from the House with amendments. `receipt`
- **2025-06-09** Read third time by title, amended, roll called on final passage, yeas 100, nays 0. Finally passed, ordered to the Senate. `passage`
- **2025-06-09** Called from the calendar.
- **2025-06-08** Scheduled for floor debate on 06/09/2025.
- **2025-06-08** Notice given.
- **2025-06-08** Read by title, returned to the calendar.
- **2025-06-04** Scheduled for floor debate on 06/08/2025.
- **2025-06-04** Read by title, passed to 3rd reading. `reading-3`
- **2025-06-03** Reported without Legislative Bureau amendments.
- **2025-06-02** Reported favorably (16-0). Referred to the Legislative Bureau. `committee-passage-favorable`
- **2025-05-13** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2025-05-12** Received in the House from the Senate, read by title, lies over under the rules.
- **2025-05-08** Senate floor amendments read and adopted. Read by title and passed by a vote of 31 yeas and 0 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled. `passage`
- **2025-05-07** Read by title. Ordered engrossed and passed to third reading and final passage.
- **2025-05-06** Reported favorably. `committee-passage-favorable`
- **2025-04-14** Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2025-04-04** Prefiled and under the rules provisionally referred to the Committee on Revenue and Fiscal Affairs. `filing, referral-committee`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3798fa51-1ce5-4e36-b7da-097551c35f77`. Confidence: reported (aggregated from official Louisiana legislature records).