{"data":{"id":"us-tx/tex.-utilities-code-162.062","jurisdiction":"us-tx","citation":"Tex. Utilities Code § 162.062","heading":"EXEMPTION FROM EXCISE TAXES.","body":"A telephone cooperative doing business in this state is exempt from all excise taxes but is exempt from the franchise tax imposed by Chapter 171, Tax Code, only if the cooperative is exempted by that chapter.\nActs 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.","path":["UTILITIES CODE","TITLE 4. DELIVERY OF UTILITY SERVICES","SUBTITLE A. UTILITY CORPORATIONS AND OTHER PROVIDERS","CHAPTER 162. TELEPHONE COOPERATIVE CORPORATIONS","SUBCHAPTER B. CREATION AND OPERATION OF TELEPHONE COOPERATIVES"],"source_url":"https://statutes.capitol.texas.gov/Docs/UT/htm/UT.162.htm#162.062","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:45Z","sha256":"b862eb65dae0287b6a0b5f36a50b42bbaf9edb9ed25c1af1bbe2822a51150392","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-utilities-code-162.061","next":"us-tx/tex.-utilities-code-162.063"},"notice":"GroundRules: Original legal text. Not legal advice."}