Texas Statutes
Subchapter A. General Provisions
Section 151.0102. "Telephone Answering Services"

Sec. 151.0102. "TELEPHONE ANSWERING SERVICES". "Telephone answering services" means the receiving and relaying of telephone messages by a human operator. The term does not include the automated receiving and relaying of telephone messages included within the definition of "telecommunications services" under Section 151.0103.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.031.

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Structure Texas Statutes

Texas Statutes

Tax Code

Title 2 - State Taxation

Subtitle E - Sales, Excise, and Use Taxes

Chapter 151 - Limited Sales, Excise, and Use Tax

Subchapter A. General Provisions

Section 151.001. Short Title

Section 151.002. Applicability of Definitions, Etc

Section 151.0028. "Amusement Services"

Section 151.003. "Business"

Section 151.0031. "Computer Program"

Section 151.0033. "Cable Television Service"

Section 151.0034. "Credit Reporting Service"

Section 151.0035. "Data Processing Service"

Section 151.0036. "Debt Collection Service"

Section 151.0038. "Information Service"

Section 151.0039. "Insurance Service"

Section 151.00393. Internet

Section 151.00394. Internet Access Service

Section 151.004. "In This State"

Section 151.0045. "Personal Services"

Section 151.0047. "Real Property Repair and Remodeling"

Section 151.0048. Real Property Service

Section 151.005. "Sale" or "Purchase"

Section 151.006. "Sale for Resale

Section 151.007. "Sales Price" or "Receipts"

Section 151.0075. "Security Service"

Section 151.008. "Seller" or "Retailer"

Section 151.009. "Tangible Personal Property"

Section 151.010. Taxable Item

Section 151.0101. "Taxable Services"

Section 151.0102. "Telephone Answering Services"

Section 151.0103. Telecommunications Services

Section 151.01032. "Telephone Prepaid Calling Card"

Section 151.0104. Telephone Company

Section 151.011. "Use" and "Storage"

Section 151.012. Effective Date of Tax Rate Changes