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Section: Previous 151.0045 151.0047 151.0048 151.005 151.006 151.007 151.0075 151.008 151.009 151.010 151.0101 151.0102 151.0103 151.01032. "TELEPHONE PREPAID CALLING CARD." "Telephone prepaid calling card" means a card or other item, including an access code, that represents the right to make one or more telephone calls for which payment is made in incremental amounts and before the call is initiated. The term "telephone prepaid calling card" does not include a card sold by mechanical means for consideration of one dollar or less. Added by Acts 1997, 75th Leg., ch. 1040, § 15, eff. Sept 151.0104 Next
§ 151.008. "SELLER" OR "RETAILER". (a) "Seller" or "retailer" means a person engaged in the business of making sales of taxable items of a kind the receipts from the sale of which are included in the measure of the sales or use tax imposed by this chapter. (b) "Seller" and "retailer" include: (1) a person in the business of making sales at auction of tangible personal property owned by the person or by another; (2) a person who makes more than two sales of taxable items during a 12-month period, including sales made in the capacity of an assignee for the benefit of creditors or receiver or trustee in bankruptcy; (3) a person regarded by the comptroller as a seller or retailer under Section 151.024 of this code; (4) a hotel, motel, or owner or lessor of an office or residential building or development that contracts and pays for telecommunications services for resale to guests or tenants; and (5) a person who engages in regular or systematic solicitation of sales of taxable items in this state by the distribution of catalogs, periodicals, advertising flyers, or other advertising, by means of print, radio, or television media, or by mail, telegraphy, telephone, computer data base, cable, optic, microwave, or other communication system for the purpose of effecting sales of taxable items. Acts 1981, 67th Leg., p. 1547, ch. 389, § 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 206, § 2, eff. Oct. 1, 1985; Acts 1991, 72nd Leg., 1st C.S., ch. 5, § 14.13.
Last modified: August 11, 2007