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AN ACT
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relating to an exemption from the sales and use tax for items sold |
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by certain nonprofit organizations through a vending machine; |
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adding a provision subject to a criminal offense. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.3051 to read as follows: |
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Sec. 151.3051. SALES THROUGH CERTAIN VENDING MACHINES. (a) |
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The sale of tangible personal property through a vending machine is |
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exempt from the taxes imposed by this chapter if: |
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(1) the sale is made by a nonprofit organization that |
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is exempt from federal income taxation under Section 501(a), |
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Internal Revenue Code of 1986, by being listed as an exempt |
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organization in Section 501(c)(3) of that code; |
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(2) the machine is owned by the nonprofit |
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organization; and |
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(3) the machine is stocked and maintained by |
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individuals with special needs as part of an independent life |
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skills and education program operated by the nonprofit |
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organization. |
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(b) A nonprofit organization that makes a sale exempt from |
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taxation under this section must maintain records demonstrating |
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that the sale is eligible for the exemption. |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 3. This Act takes effect September 1, 2015. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 2313 was passed by the House on May 8, |
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2015, by the following vote: Yeas 141, Nays 1, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 2313 was passed by the Senate on May |
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26, 2015, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |