Texas Tax Code § 151.335 Coin-operated Services

Sec. 151.335. COIN-OPERATED SERVICES. (a) Amusement and personal services provided through coin-operated machines that are operated by the consumer are exempt from the taxes imposed by this chapter.

(b) This section does not apply to the sale of tangible personal property or to the purchase of an admission through the use of a coin-operated machine.

Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 15, eff. Oct. 2, 1984.

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Last modified: September 28, 2016