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.
 
  * * * * *