Louisiana Sales Tax on Vending Machine Sales Louisiana: Sales Tax Handbook

Louisiana:

Are Vending Machine Sales subject to sales tax?

While Louisiana's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of vending machine sales in Louisiana, including food and merchandise. To learn more, see a full list of taxable and tax-exempt items in Louisiana.


Food
EXEMPT
In the state of Louisiana, sales to a dealer which are specifically intended for resale through coin-operated vending machines are considered to be taxable; although subsequent resale is exempt. Food products which are sold through a distributor's own vending machines are usually subject to use tax on the distributor's cost of the items sold.

Merchandise
EXEMPT
In the state of Louisiana, sales of tangible personal property to any dealer which are intended for re-sale through any coin-operated vending machines are considered to be taxable, although subsequent resale are considered to be exempt.



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