Tex. Tax Code § 151.305
This is the official text of Tex. Tax Code § 151.305, part of Texas’s Tax Code — governs state and local taxation.
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§ 151.305. COIN-OPERATED MACHINE SALES.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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