Sec. 2153.402.  EXEMPTION.  The tax imposed under this subchapter does not apply to an owner of a coin-operated machine or a machine that is exempt from the tax under another provision of this chapter or if the owner:
(1)  holds an import license;  and
(2)  possesses the coin-operated machine for resale only.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.