There Is a Newer Version
of
this Statute
2020 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§6003. Vending machine transactions
Universal Citation:
LA Rev Stat § 47:6003 (2020)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
RS 6003 - Vending machine transactions
A. Notwithstanding any other law to the contrary whether in this or any other Title of the Louisiana Revised Statutes of 1950, no tax on transactions transferring title or possession of tangible personal property which is sold through coin-operated vending machines shall be based on any cost or price other than the cost of the tangible personal property to the vending machine owner or operator.
B. This Section shall not apply to any tax on transactions levied by any local governmental subdivision or school board.
Acts 1985, No. 707, §1.
Disclaimer: These codes may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
