GroundRules
← Search the law
Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 151.0104: TELEPHONE COMPANY.

Read at publisher ↗
Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE E. SALES, EXCISE, AND USE TAXES
  4. CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
  5. SUBCHAPTER A. GENERAL PROVISIONS

For the purposes of this chapter, "telephone company" means a person that owns or operates a telephone line or telephone in this state and charges for its use.

Added by Acts 1985, 69th Leg., ch. 206, Sec. 4, eff. Oct. 1, 1985. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 13.

Collected 2026-08-27T01:47:41Z. Source file · JSON

Browse this collection