Sec. 151.0103. TELECOMMUNICATIONS SERVICES. (a) For the purposes of this title only, "telecommunications services" means the electronic or electrical transmission, conveyance, routing, or reception of sounds, signals, data, or information utilizing wires, cable, radio waves, microwaves, satellites, fiber optics, or any other method now in existence or that may be devised, including but not limited to long-distance telephone service. The term does not include:
(1) the storage of data or information for subsequent retrieval or the processing, or reception and processing, of data or information intended to change its form or content;
(2) the sale or use of a telephone prepaid calling card;
(3) Internet access service; or
(4) a pay telephone coin sent-paid telephone call.
(b) The exemption provided by Subsection (a)(4) applies only to the portion of the sales price of the telecommunications service that is paid by coin.
Added by Acts 1985, 69th Leg., ch. 206, Sec. 4, eff. Oct. 1, 1985. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 17, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 394, Sec. 3, eff. Oct. 1, 1999.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1199 (H.B. 1459), Sec. 1, eff. September 1, 2007.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter A. General Provisions
Section 151.002. Applicability of Definitions, Etc
Section 151.0028. "Amusement Services"
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 151.00394. 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 151.0101. "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