Tex. Tax Code § 151.0031: "COMPUTER PROGRAM".
Where this section sits in the code
- TAX CODE
- TITLE 2. STATE TAXATION
- SUBTITLE E. SALES, EXCISE, AND USE TAXES
- CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
- SUBCHAPTER A. GENERAL PROVISIONS
"Computer program" means a series of instructions that are coded for acceptance or use by a computer system and that are designed to permit the computer system to process data and provide results and information. The series of instructions may be contained in or on magnetic tapes, punched cards, printed instructions, or other tangible or electronic media.
Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 6, Sec. 1, eff. Oct. 2, 1984.
Collected 2026-08-27T01:47:41Z. Source file · JSON