{"data":{"id":"us-tx/tex.-occupations-code-2153.402","jurisdiction":"us-tx","citation":"Tex. Occupations Code § 2153.402","heading":"EXEMPTION.","body":"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:\n(1) holds an import license; and\n(2) possesses the coin-operated machine for resale only.\nActs 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.","path":["OCCUPATIONS CODE","TITLE 13. SPORTS, AMUSEMENTS, AND ENTERTAINMENT","SUBTITLE D. OTHER AMUSEMENTS AND ENTERTAINMENT","CHAPTER 2153. COIN-OPERATED MACHINES","SUBCHAPTER I. STATE OCCUPATION TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/OC/htm/OC.2153.htm#2153.402","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:31Z","sha256":"fc3f97f6decd182c3629871b8919841ef056c47f7185a3a3452943e7289c29c6","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-occupations-code-2153.401","next":"us-tx/tex.-occupations-code-2153.403"},"notice":"GroundRules: Original legal text. Not legal advice."}