Bill Text: TX HB2313 | 2015-2016 | 84th Legislature | Enrolled
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.
Spectrum: Bipartisan Bill
Status: (Passed) 2015-06-17 - Effective on 9/1/15 [HB2313 Detail]
Download: Texas-2015-HB2313-Enrolled.html
H.B. No. 2313 |
|
||
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 |