Tex. Tax Code § 151.305 · Subchapter H. EXEMPTIONS
COIN-OPERATED MACHINE SALES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The following tangible personal property sold through a coin-operated bulk vending machine for a total consideration of 50 cents or less is exempt from the taxes imposed by this chapter:
(1) food or candy, other than beverages;
(2) chewing gum; or
(3) toys and other items designed primarily to be used or played with by children.
(b) In this section, "bulk vending machine" means a vending machine that contains unsorted items and that dispenses at random an item or approximately equal quantities of items to the customer without selection of a particular item or type of item by the customer.
Notes and commentary — not statutory text
History
Added by Acts 1989, 71st Leg., ch. 1158, Sec. 1, eff. Oct. 1, 1989. Amended by Acts 1999, 76th Leg., ch. 898, Sec. 1, eff. July 1, 1999.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm
- Text hash
- sha256 d328d4175984ec07414d36e6cdcd2d98bb5d711a6771f62a211e39a7d2329d85
- 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.