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Texas Tax Code - Section 151.0101.

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§ 151.0101. "TAXABLE SERVICES". (a) "Taxable services" means: (1) amusement services; (2) cable television services; (3) personal services; (4) motor vehicle parking and storage services; (5) the repair, remodeling, maintenance, and restoration of tangible personal property, except: (A) aircraft; (B) a ship, boat, or other vessel, other than: (i) a taxable boat or motor as defined by Section 160.001; (ii) a sports fishing boat; or (iii) any other vessel used for pleasure; (C) the repair, maintenance, and restoration of a motor vehicle; and (D) the repair, maintenance, creation, and restoration of a computer program, including its development and modification, not sold by the person performing the repair, maintenance, creation, or restoration service; (6) telecommunications services; (7) credit reporting services; (8) debt collection services; (9) insurance services; (10) information services; (11) real property services; (12) data processing services; (13) real property repair and remodeling; (14) security services; (15) telephone answering services; (16) Internet access service; and (17) a sale by a transmission and distribution utility, as defined in Section 31.002, Utilities Code, of transmission or delivery of service directly to an electricity end-use customer whose consumption of electricity is subject to taxation under this chapter. (b) The comptroller shall have exclusive jurisdiction to interpret Subsection (a) of this section. Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, § 2, eff. Oct. 2, 1984. Amended by Acts 1985, 69th Leg., ch. 206, § 3, eff. Oct. 1, 1985; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, § 12; Acts 1989, 71st Leg., ch. 1249, § 1, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., 1st C.S., ch. 5, § 14.021(a); Acts 1999, 76th Leg., ch. 394, § 2, eff. Oct. 1, 1999; Acts 1999, 76th Leg., ch. 405, § 54, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 1420, § 18.008, eff. Sept. 1, 2001.

Section:  Previous  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  151.012  151.021  Next

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