Tex. Tax Code § 151.3051
This is the official text of Tex. Tax Code § 151.3051, part of Texas’s Tax Code — governs state and local taxation.
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§ 151.3051. SALES THROUGH CERTAIN VENDING MACHINES.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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