Gas meters, pay telephones, pay toilets, food vending machines, confection vending machines, beverage vending machines, merchandise vending machines and cigarette vending machines which are subject to an occupation or gross receipts tax and service coin-operated machines are expressly exempt from the tax levied in this subchapter and the other provisions of this chapter.
(1998 Code, § 14-34)
Statutory reference:
Similar provisions, see Tex. Occupations Code § 2153.044