Louisiana DOR Proposes Amending Sales Tax Rule on Vending Machine Sales

The Louisiana Department of Revenue (DOR) proposed amendments to a rule regarding sales tax on vending machine sales. The proposal provides guidance to vending machine operators on calculating and remitting the sales tax due on vending machine sales, following the repeal of a provision that previously classified such sales as exempt. Comments on the proposed rule are due by Nov. 26. [La. Dep’t of Revenue, Proposed Reg. Section 61.I.4301, 10/20/25 La. Reg.]