Texas § TX.151.3051 - SALES THROUGH CERTAIN VENDING MACHINES
Full text of Texas The Texas Constitution § TX.151.3051 — SALES THROUGH CERTAIN VENDING MACHINES, with citation guidance and answers to common questions.
§ TX.151.3051. SALES THROUGH CERTAIN VENDING MACHINES
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. Added by Acts 2015, 84th Leg., R.S., Ch. 772 (H.B. 2313 ), Sec. 1, eff. September 1, 2015.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.151.3051
What does The Texas Constitution § TX.151.3051 cover?
Section TX.151.3051 ("SALES THROUGH CERTAIN VENDING MACHINES") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.151.3051?
A common citation format is "The Texas Constitution § TX.151.3051" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.151.3051 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.