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LA HB534
Bill
Status
4/4/2025
Primary Sponsor
Jeremy LaCombe
Click for details
AI Summary
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Sales of tangible personal property through coin-operated vending machines become exempt from all state and local sales and use taxes effective July 1, 2025
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Vending machine operators (dealers) must pay sales tax when purchasing inventory for resale, shifting the tax collection point from consumer to wholesale level
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The wholesale purchase by dealers for vending machine resale is classified as a "sale at retail" rather than an exempt resale transaction
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Creates new R.S. 47:305.21 in Louisiana tax code to establish this exemption
Legislative Description
Exempts sales of goods through coin-operated vending machines from sales and use tax (OR DECREASE GF RV See Note)
TAX/SALES & USE
Last Action
Read by title, under the rules, referred to the Committee on Ways and Means.
4/14/2025