{"data":{"id":"us-tx/tex.-tax-code-151.01032","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.01032","heading":"\"TELEPHONE PREPAID CALLING CARD\".","body":"\"Telephone prepaid calling card\" means a card or other item, including an access code, that represents the right to make one or more telephone calls for which payment is made in incremental amounts and before the call is initiated. The term \"telephone prepaid calling card\" does not include a card sold by mechanical means for consideration of one dollar or less.\nAdded by Acts 1997, 75th Leg., ch. 1040, Sec. 15, eff. Sept. 1, 1997.","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#151.01032","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"5649a1316f46e25ce2a19cf2ae4584ea1f73247339656ce968fde661b5e70314","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.0103","next":"us-tx/tex.-tax-code-151.0104"},"notice":"GroundRules: Original legal text. Not legal advice."}