{"data":{"id":"us-tx/tex.-tax-code-151.0102","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.0102","heading":"\"TELEPHONE ANSWERING SERVICES\".","body":"\"Telephone answering services\" means the receiving and relaying of telephone messages by a human operator. The term does not include the automated receiving and relaying of telephone messages included within the definition of \"telecommunications services\" under Section 151.0103.\nAdded by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.031.","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#151.0102","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"6f24fbef3cfa1c90074c1b68a181857f3ed015a6576c2676acc331bb9ec6dd0a","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.0101","next":"us-tx/tex.-tax-code-151.0103"},"notice":"GroundRules: Original legal text. Not legal advice."}