HB273 • 2026

TAX/SALES-USE, LOCAL: Repeals authority of certain parishes to distribute sales and use tax revenue collected on admission tickets to certain events

Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Barbara Reich Freiberg
Last action: 2026-05-15
Official status: Signed by the Governor - Act 145
Effective date: Not listed

Plain English Breakdown

The official source material confirms that R.S. 33:2740.70.8 is repealed but does not provide specific details about the exact impact on event organizers or which parishes and events were affected before the repeal.

Repealing Parish Authority to Distribute Event Ticket Taxes

This law removes the ability of certain parishes in Louisiana to distribute sales and use tax revenue collected from admission tickets for specific events.

What This Bill Does

Removes a section of state law that allowed some parishes to share ticket sale taxes with event organizers or other groups.
Eliminates R.S. 33:2740.70.8, which was the part of the law giving parishes this power.

Who It Names or Affects

Parish governing authorities in Louisiana
Event organizers and groups that received ticket tax revenue from parishes

Terms To Know

Repeal: To cancel or remove a law.
Sales and use tax: A tax charged on the sale of goods and services, as well as when those items are used by consumers.

Limits and Unknowns

The exact impact on event organizers after August 1, 2026 is not detailed in this bill.
It does not specify which parishes or events were affected before the repeal.

Bill History

2026-05-15 H
Effective date: 08/01/2026.
2026-05-15 H
Signed by the Governor. Becomes Act No. 145.
2026-05-14 H
Sent to the Governor for executive approval.
2026-05-14 S
Signed by the President of the Senate.
2026-05-13 H
Enrolled and signed by the Speaker of the House.
2026-05-13 H
Received from the Senate without amendments.
2026-05-12 S
Rules suspended. Read by title, passed by a vote of 35 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.
2026-05-05 S
Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
2026-05-04 S
Read by title and referred to the Legislative Bureau.
2026-04-29 S
Reported favorably.
2026-04-20 S
Read second time by title and referred to the Committee on Local and Municipal Affairs.
2026-04-15 S
Received in the Senate. Read first time by title and placed on the Calendar for a second reading.
2026-04-15 H
Read third time by title, roll called on final passage, yeas 93, nays 0. Finally passed, title adopted, ordered to the Senate.
2026-04-15 H
Called from the calendar.
2026-04-15 H
Read by title, returned to the calendar.
2026-04-14 H
Scheduled for floor debate on 04/15/2026.
2026-04-13 H
Read by title, ordered engrossed, passed to 3rd reading.
2026-04-09 H
Reported favorably (13-0).
2026-03-09 H
Read by title, under the rules, referred to the Committee on Municipal, Parochial and Cultural Affairs.
2026-02-27 H
First appeared in the Interim Calendar on 2/27/2026.
2026-02-23 H
Under the rules, provisionally referred to the Committee on Municipal, Parochial and Cultural Affairs.
2026-02-23 H
Prefiled.

Official Summary Text

TAX/SALES-USE, LOCAL: Repeals authority of certain parishes to distribute sales and use tax revenue collected on admission tickets to certain events

Current Bill Text

Read the full stored bill text

ENROLLED
ACT No. 1452026 Regular Session
HOUSE BILL NO. 273
BY REPRESENTATIVE FREIBERG AND SENATORS CATHEY AND FOIL
1 AN ACT
2 To repeal R.S. 33:2740.70.8, relative to certain parishes; to repeal the authorization for the
3 distribution of sales and use tax revenue collected by the parish governing authority
4 on the sale of admission tickets to certain events; and to provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 33:2740.70.8 is hereby repealed in its entirety.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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