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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.