Are vending machine sales subject to sales tax?


Yes. Sales of taxable items through a vending machine are subject to state and local sales tax. Prior to Act 11, sales tax was imposed when the vending machine operator purchased taxable items to be resold through the vending machine and the sale to the ultimate consumer was exempt. Those provisions are repealed by Act 11. Beginning January 1, 2025, the sale for resale exemption applies to the purchases made by the vending machine operator and the sales through the vending machine to the consumer are taxable.


Filing Dates


News & Announcements

August 26, 2025

LDR partners with OMV in Lafayette to resolve driver’s license suspensions

BATON ROUGE – The Louisiana Department of Revenue (LDR) is partnering with the state Office of Motor Vehicles (OMV) to help Lafayette-area taxpayers resolve driver’s license suspensions.

August 25, 2025

New Orleans-area suspects arrested; products seized in crackdown on illegal vapes

BATON ROUGE – A state task force arrested four people and confiscated tens of thousands of banned substances in the second phase of a statewide crackdown on illegal and unauthorized vape products.

August 12, 2025

Guilty plea resolves fraud investigation related to Hurricane Ida recovery

A guilty plea in a Baton Rouge criminal court closes the investigation into a fraud case related to the recovery process following Hurricane Ida in 2021.


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