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Texas Tax Code - TAX § 151.3051. Sales Through Certain Vending Machines

Current as of January 01, 2024 | Updated by Findlaw Staff

(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,  1 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.

1   26 U.S.C.A. § 501.
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Cite this article: FindLaw.com - Texas Tax Code - TAX § 151.3051. Sales Through Certain Vending Machines - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-151-3051/

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