Tex. Occupations Code § 2153.402: EXEMPTION.
Where this section sits in the code
- OCCUPATIONS CODE
- TITLE 13. SPORTS, AMUSEMENTS, AND ENTERTAINMENT
- SUBTITLE D. OTHER AMUSEMENTS AND ENTERTAINMENT
- CHAPTER 2153. COIN-OPERATED MACHINES
- SUBCHAPTER I. STATE OCCUPATION TAX
The tax imposed under this subchapter does not apply to an owner of a coin-operated machine or a machine that is exempt from the tax under another provision of this chapter or if the owner:
(1) holds an import license; and
(2) possesses the coin-operated machine for resale only.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Collected 2026-08-27T01:47:31Z. Source file · JSON