| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 84R6875 TJB-F | |
| 2 | 2 | By: Garcia S.B. No. 1933 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to an exemption from the sales and use tax for items sold | |
| 8 | 8 | through a vending machine operated by certain nonprofit | |
| 9 | 9 | organizations. | |
| 10 | 10 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 11 | 11 | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | |
| 12 | 12 | by adding Section 151.3051 to read as follows: | |
| 13 | 13 | Sec. 151.3051. SALES THROUGH CERTAIN VENDING MACHINES. The | |
| 14 | 14 | sale of tangible personal property through a vending machine is | |
| 15 | 15 | exempt from the taxes imposed by this chapter if the machine is: | |
| 16 | 16 | (1) operated by a nonprofit organization that | |
| 17 | 17 | qualifies for an exemption under Section 151.310(a)(2); and | |
| 18 | 18 | (2) stocked and maintained by individuals with special | |
| 19 | 19 | needs as part of an independent life skills and education program | |
| 20 | 20 | operated by the nonprofit organization. | |
| 21 | 21 | SECTION 2. The change in law made by this Act does not | |
| 22 | 22 | affect taxes imposed before the effective date of this Act, and the | |
| 23 | 23 | law in effect before the effective date of this Act is continued in | |
| 24 | 24 | effect for purposes of the liability for and collection of those | |
| 25 | 25 | taxes. | |
| 26 | 26 | SECTION 3. This Act takes effect September 1, 2015. |