Tex. Tax Code § 151.305

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 151.305 - Coin-Operated Machine Sales
(a) The following tangible personal property sold through a coin-operated bulk vending machine for a total consideration of 50 cents or less is exempt from the taxes imposed by this chapter:
(1) food or candy, other than beverages;
(2) chewing gum; or
(3) toys and other items designed primarily to be used or played with by children.
(b) In this section, "bulk vending machine" means a vending machine that contains unsorted items and that dispenses at random an item or approximately equal quantities of items to the customer without selection of a particular item or type of item by the customer.

Tex. Tax Code § 151.305

Amended by Acts 1999, 76th Leg., ch. 898, Sec. 1, eff. July 1, 1999
Added by Acts 1989, 71st Leg., ch. 1158, Sec. 1, eff. Oct. 1, 1989.