Tex. Occ. Code § 2153.005 · Subchapter A. GENERAL PROVISIONS
EXEMPT CORPORATIONS AND ASSOCIATIONS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A corporation or association owning, leasing, or renting a music or skill or pleasure coin-operated machine is exempt from Subchapter D if:
(1) the corporation or association is organized and operated exclusively for religious, charitable, educational, or benevolent purposes;
(2) the corporation's or association's net earnings do not inure to the benefit of a private shareholder or individual; and
(3) the corporation or association owns, leases, or rents the coin-operated machine:
(A) for the corporation's or association's exclusive use; and
(B) to further a purpose of the corporation or association.
(b) A tax may not be assessed against a corporation or an association exempt under this section if assessment of the tax is prohibited by other law.
Notes and commentary — not statutory text
History
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/OC/htm/OC.2153.htm
- Text hash
- sha256 748e19e4a55d738084a959bf6f59698204a03d3e66be5626ea19098030498558
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.