{"data":{"id":"us-tx/tex.-tax-code-151.0104","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.0104","heading":"TELEPHONE COMPANY.","body":"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.\nAdded 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.","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#151.0104","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"6928cc2df8619f2d7eeef4ab27f9b2ee6a63f1fb90b79010a05fa3a47d6d097d","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.01032","next":"us-tx/tex.-tax-code-151.011"},"notice":"GroundRules: Original legal text. Not legal advice."}