(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.
Official text of the Texas Occupations Code as published by the Texas Legislative Council.