TAX/SALES & USE: Exempts sales of goods through coin-operated vending machines from sales and use tax (OR DECREASE GF RV See Note)

HB 534 exempts sales of goods purchased from coin-operated vending machines (like those selling snacks or drinks) from Louisiana's sales and use tax for end consumers. However, it requires dealers (businesses that stock the machines) to pay the tax when they buy goods to resell through these machines, treating that transaction as a "sale at retail." This policy directly affects vending machine operators, their suppliers, and customers who buy from these machines. The law takes effect on July 1, 2025, shifting the tax burden from consumers to dealers for vending machine transactions.