Texas Tax Code - Section 151.0103. Telecommunications Services
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Texas Laws > Tax Code > Texas Tax Code - Section 151.0103. Telecommunications Services
§ 151.0103. TELECOMMUNICATIONS SERVICES. 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; or
(3) Internet access service.
Added by Acts 1985, 69th Leg., ch. 206, § 4, eff. Oct. 1, 1985.
Amended by Acts 1997, 75th Leg., ch. 1040, § 17, eff. Sept. 1,
1997; Acts 1999, 76th Leg., ch. 394, § 3, eff. Oct. 1, 1999.
Section: 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 151.011 151.012 151.021 151.022 151.023
Last modified: August 11, 2007
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