| 1 | | - | By: Bohac (Senate Sponsor - Garcia) H.B. No. 2313 |
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| 2 | | - | (In the Senate - Received from the House May 11, 2015; |
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| 3 | | - | May 13, 2015, read first time and referred to Committee on Finance; |
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| 4 | | - | May 21, 2015, reported favorably by the following vote: Yeas 13, |
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| 5 | | - | Nays 0; May 21, 2015, sent to printer.) |
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| 6 | | - | Click here to see the committee vote |
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| 1 | + | H.B. No. 2313 |
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| 10 | 4 | | AN ACT |
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| 11 | 5 | | relating to an exemption from the sales and use tax for items sold |
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| 12 | 6 | | by certain nonprofit organizations through a vending machine; |
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| 13 | 7 | | adding a provision subject to a criminal offense. |
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| 14 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 15 | 9 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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| 16 | 10 | | by adding Section 151.3051 to read as follows: |
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| 17 | 11 | | Sec. 151.3051. SALES THROUGH CERTAIN VENDING MACHINES. (a) |
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| 18 | 12 | | The sale of tangible personal property through a vending machine is |
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| 19 | 13 | | exempt from the taxes imposed by this chapter if: |
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| 20 | 14 | | (1) the sale is made by a nonprofit organization that |
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| 21 | 15 | | is exempt from federal income taxation under Section 501(a), |
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| 22 | 16 | | Internal Revenue Code of 1986, by being listed as an exempt |
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| 23 | 17 | | organization in Section 501(c)(3) of that code; |
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| 24 | 18 | | (2) the machine is owned by the nonprofit |
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| 25 | 19 | | organization; and |
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| 26 | 20 | | (3) the machine is stocked and maintained by |
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| 27 | 21 | | individuals with special needs as part of an independent life |
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| 28 | 22 | | skills and education program operated by the nonprofit |
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| 29 | 23 | | organization. |
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| 30 | 24 | | (b) A nonprofit organization that makes a sale exempt from |
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| 31 | 25 | | taxation under this section must maintain records demonstrating |
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| 32 | 26 | | that the sale is eligible for the exemption. |
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| 33 | 27 | | SECTION 2. The change in law made by this Act does not |
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| 34 | 28 | | affect taxes imposed before the effective date of this Act, and the |
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| 35 | 29 | | law in effect before the effective date of this Act is continued in |
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| 36 | 30 | | effect for purposes of the liability for and collection of those |
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| 37 | 31 | | taxes. |
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| 38 | 32 | | SECTION 3. This Act takes effect September 1, 2015. |
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| 39 | | - | * * * * * |
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| 33 | + | ______________________________ ______________________________ |
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| 34 | + | President of the Senate Speaker of the House |
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| 35 | + | I certify that H.B. No. 2313 was passed by the House on May 8, |
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| 36 | + | 2015, by the following vote: Yeas 141, Nays 1, 2 present, not |
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| 37 | + | voting. |
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| 38 | + | ______________________________ |
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| 39 | + | Chief Clerk of the House |
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| 40 | + | I certify that H.B. No. 2313 was passed by the Senate on May |
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| 41 | + | 26, 2015, by the following vote: Yeas 31, Nays 0. |
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| 42 | + | ______________________________ |
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| 43 | + | Secretary of the Senate |
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| 44 | + | APPROVED: _____________________ |
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| 45 | + | Date |
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| 46 | + | _____________________ |
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| 47 | + | Governor |
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