Tex. Tax Code § 151.3105
This is the official text of Tex. Tax Code § 151.3105, part of Texas’s Tax Code — governs state and local taxation.
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§ 151.3105. BINGO EQUIPMENT PURCHASED BY CERTAIN ORGANIZATIONS.
Official statutory text
Bingo equipment, as defined by Section 2001.002, Occupations Code, is exempted from the taxes imposed by this chapter if the bingo equipment is:
(1) purchased by an organization licensed to conduct bingo under Chapter 2001, Occupations Code, that is exempt from the payment of federal income taxes under Section 501(a), Internal Revenue Code of 1986, as amended, by being listed as an exempt organization under Section 501(c)(3), (4), (8), (10), or (19), Internal Revenue Code of 1986, as amended; and
(2) used exclusively to conduct bingo authorized under Chapter 2001, Occupations Code.
(1) purchased by an organization licensed to conduct bingo under Chapter 2001, Occupations Code, that is exempt from the payment of federal income taxes under Section 501(a), Internal Revenue Code of 1986, as amended, by being listed as an exempt organization under Section 501(c)(3), (4), (8), (10), or (19), Internal Revenue Code of 1986, as amended; and
(2) used exclusively to conduct bingo authorized under Chapter 2001, Occupations Code.
Status: in_force · Read it on the official government site
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