Representative Ronnie Brass introduced House Bill 8 on Nov. 17, asking the Senate Committee on Revenue and Fiscal Affairs to update Louisiana's sales-tax code to include digital goods and services. "HB 8 is an opportunity for us to align Louisiana with 44 other states," Brass said, listing categories the bill would cover: digital audio and visual works, digital books and periodicals, digital codes and applications, prewritten software access services and certain information services.

Secretary of Revenue Richard Nelson told the committee the bill is primarily a definitions update intended to put the state's sales-tax language in sync with how companies already treat digital products. "This is really the modernization effort of our sales tax code," Nelson said, noting that some large providers (for example, Netflix) already remit tax while others do not. Nelson and Brass acknowledged the bill's fiscal note, which estimates roughly $22 million for the current fiscal year, with larger amounts projected for future years depending on the adopted rate and base.

Committee members pressed on the bill's distributional effects and on carve-outs for business-to-business transactions. Senator Reese and others signaled work with affected industries (banking, hospitals, local taxing jurisdictions) to refine exemptions; Nelson said staff are negotiating amendments that would address those concerns. Public testimony included Gerard Ramos, who asked for clarity around custom software and professional services, a carve-out the administration said it is reviewing.

The committee did not take amendments or a final vote on HB 8 on Nov. 17; the chair moved and the committee deferred further action on the bill until the next day's session so members could review proposed amendments and stakeholder input.