{"data":{"id":"us-tx/tex.-tax-code-151.00394","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.00394","heading":"INTERNET ACCESS SERVICE.","body":"(a) \"Internet access service\" means a service that enables users to access content, information, electronic mail, or other services offered over the Internet and may also include access to proprietary content, information, and other services as part of a package of services offered to consumers. The term does not include telecommunications services.\n(b) \"Internet access service\" does not include any taxable service listed in Section 151.0101(a), unless the taxable service is provided in conjunction with and is merely incidental to the provision of Internet access service.\n(c) \"Internet access service\" is not included in the definitions of \"data processing service\" and \"information service.\"\nAdded by Acts 1999, 76th Leg., ch. 394, Sec. 1, eff. Oct. 1, 1999.\nAmended by:\nActs 2025, 89th Leg., R.S., Ch. 1141 (S.B. 1405), Sec. 7, eff. July 1, 2025.","path":["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"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.00394","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"bc3bb05fbce7fcccad3453933040e0ec22df7a648d3816635de4cb31b362cee8","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.00393","next":"us-tx/tex.-tax-code-151.004"},"notice":"GroundRules: Original legal text. Not legal advice."}