Sec. 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.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.