Tex. Tax Code § 151.3051 · Subchapter H. EXEMPTIONS
SALES THROUGH CERTAIN VENDING MACHINES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The sale of tangible personal property through a vending machine is exempt from the taxes imposed by this chapter if:
(1) the sale is made by a nonprofit organization that is exempt from federal income taxation under Section 501(a), Internal Revenue Code of 1986, by being listed as an exempt organization in Section 501(c)(3) of that code;
(2) the machine is owned by the nonprofit organization; and
(3) the machine is stocked and maintained by individuals with special needs as part of an independent life skills and education program operated by the nonprofit organization.
(b) A nonprofit organization that makes a sale exempt from taxation under this section must maintain records demonstrating that the sale is eligible for the exemption.
Notes and commentary — not statutory text
History
Added by Acts 2015, 84th Leg., R.S., Ch. 772 (H.B. 2313), Sec. 1, eff. September 1, 2015.
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 8d0d682361b943b5759e5053843695de7b1ab9966a3b814bd74ee4f244b4b41a
- 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.