Texas § 151.305 COIN-OPERATED MACHINE SALES.

Texas Statutes

§ 151.305 — COIN-OPERATED MACHINE SALES.

Texas § 151.305

Code TXTax Code

This text of Texas § 151.305 (COIN-OPERATED MACHINE SALES.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 151.305 (2026).

Text

Sec. 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.

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Sec. 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.