Texas Tax Code - Section 151.009.

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§ 151.009. "TANGIBLE PERSONAL PROPERTY". "Tangible personal property" means personal property that can be seen, weighed, measured, felt, or touched or that is perceptible to the senses in any other manner, and, for the purposes of this chapter, the term includes a computer program and a telephone prepaid calling card. Acts 1981, 67th Leg., p. 1547, ch. 389, § 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 6, § 2, eff. Oct. 2, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, § 11; Acts 1997, 75th Leg., ch. 1040, § 16, eff. Sept. 1, 1997.

Section: Previous 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 151.011 Next

Last modified: August 11, 2007

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Texas Tax Code - Section 151.009.