Texas § 151.3051 SALES THROUGH CERTAIN VENDING MACHINES.

Texas Statutes

§ 151.3051 — SALES THROUGH CERTAIN VENDING MACHINES.

Texas § 151.3051

Code TXTax Code

This text of Texas § 151.3051 (SALES THROUGH CERTAIN VENDING MACHINES.) 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. § 151.3051 (2026).

Text

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 exempti

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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.