Bill Text: TX HB2313 | 2015-2016 | 84th Legislature | Enrolled

Texas House Bill 2313 (Prior Session Legislation)

Bill Title: Relating to an exemption from the sales and use tax for items sold by certain nonprofit organizations through a vending machine; adding a provision subject to a criminal offense.

Sponsorship: Bipartisan Bill

Status: (Passed) 2015-06-17 - Effective on 9/1/15 [HB2313 Detail]

Download: Texas-2015-HB2313-Enrolled.html



	H.B. No. 2313




	AN ACT
	relating to an exemption from the sales and use tax for items sold
	by certain nonprofit organizations through a vending machine;
	adding a provision subject to a criminal offense.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
	by adding Section 151.3051 to read as follows:
	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.
	SECTION 2. The change in law made by this Act does not
	affect taxes imposed before the effective date of this Act, and the
	law in effect before the effective date of this Act is continued in
	effect for purposes of the liability for and collection of those
	taxes.
	SECTION 3. This Act takes effect September 1, 2015.


	______________________________	______________________________
	President of the Senate	Speaker of the House


	I certify that H.B. No. 2313 was passed by the House on May 8,
	2015, by the following vote: Yeas 141, Nays 1, 2 present, not
	voting.

	______________________________
	Chief Clerk of the House


	I certify that H.B. No. 2313 was passed by the Senate on May
	26, 2015, by the following vote: Yeas 31, Nays 0.

	______________________________
	Secretary of the Senate
	APPROVED: _____________________
	Date

	_____________________
	Governor