84R6875 TJB-F
By: Garcia S.B. No. 1933
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the sales and use tax for items sold
through a vending machine operated by certain nonprofit
organizations.
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. The
sale of tangible personal property through a vending machine is
exempt from the taxes imposed by this chapter if the machine is:
(1) operated by a nonprofit organization that
qualifies for an exemption under Section 151.310(a)(2); and
(2) stocked and maintained by individuals with special
needs as part of an independent life skills and education program
operated by the nonprofit organization.
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.