Section 2153.005 - Exempt Corporations and Associations(a) A corporation or association owning, leasing, or renting a music or skill or pleasure coin-operated machine is exempt from Subchapter D if: (1) the corporation or association is organized and operated exclusively for religious, charitable, educational, or benevolent purposes;(2) the corporation's or association's net earnings do not inure to the benefit of a private shareholder or individual; and(3) the corporation or association owns, leases, or rents the coin-operated machine: (A) for the corporation's or association's exclusive use; and(B) to further a purpose of the corporation or association.(b) A tax may not be assessed against a corporation or an association exempt under this section if assessment of the tax is prohibited by other law.Tex. Occ. Code § 2153.005
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. 9/1/1999.