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A BILL TO BE ENTITLED
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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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through a vending machine operated by certain nonprofit |
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organizations. |
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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. The |
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sale of tangible personal property through a vending machine is |
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exempt from the taxes imposed by this chapter if the machine is: |
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(1) operated by a nonprofit organization that |
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qualifies for an exemption under Section 151.310(a)(2); and |
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(2) stocked and maintained by individuals with special |
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needs as part of an independent life skills and education program |
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operated by the nonprofit organization. |
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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. |