{"data":{"id":"us-tx/tex.-tax-code-151.0103","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.0103","heading":"TELECOMMUNICATIONS SERVICES.","body":"(a) 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:\n(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;\n(2) the sale or use of a telephone prepaid calling card;\n(3) Internet access service; or\n(4) a pay telephone coin sent-paid telephone call.\n(b) The exemption provided by Subsection (a)(4) applies only to the portion of the sales price of the telecommunications service that is paid by coin.\nAdded by Acts 1985, 69th Leg., ch. 206, Sec. 4, eff. Oct. 1, 1985. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 17, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 394, Sec. 3, eff. Oct. 1, 1999.\nAmended by:\nActs 2007, 80th Leg., R.S., Ch. 1199 (H.B. 1459), Sec. 1, eff. September 1, 2007.","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#151.0103","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"1b6953befc13eaec3d26e718e595ab509f916235282f43fe99f3c9b6d39ca6db","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.0102","next":"us-tx/tex.-tax-code-151.01032"},"notice":"GroundRules: Original legal text. Not legal advice."}