House Bill No. by Representative Lacombe proposes to enact R.S. 47:305.21, which establishes a sales and use tax exemption for sales of tangible personal property made through coin-operated vending machines. According to the new legal language, these sales will be exempt from sales and use tax levied by taxing authorities. However, it specifies that when a dealer purchases tangible personal property for resale through a vending machine, that transaction will be classified as a "sale at retail," and the dealer will be responsible for paying the applicable sales and use taxes.

The bill is set to take effect on July 1, 2025, and aims to provide clarity on the tax obligations of dealers involved in vending machine sales. This legislation is intended to encourage the use of vending machines by reducing the tax burden on consumers while ensuring that dealers remain accountable for taxes on their purchases for resale.