By: Bohac (Senate Sponsor - Garcia) H.B. No. 2313
(In the Senate - Received from the House May 11, 2015;
May 13, 2015, read first time and referred to Committee on Finance;
May 21, 2015, reported favorably by the following vote: Yeas 13,
Nays 0; May 21, 2015, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the sales and use tax for items sold
by certain nonprofit organizations through a vending machine;
adding a provision subject to a criminal offense.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.3051 to read as follows:
Sec. 151.3051. SALES THROUGH CERTAIN VENDING MACHINES. (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.
SECTION 2. The change in law made by this Act does not
affect taxes imposed before the effective date of this Act, and the
law in effect before the effective date of this Act is continued in
effect for purposes of the liability for and collection of those
taxes.
SECTION 3. This Act takes effect September 1, 2015.
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