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- Subchapter A. General Provisions
Tex. Tax Code § 151.00394 Internet Access Service
Library | Texas Statutes |
Edition | 2023 |
Currency | Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023. |
Year | 2023 |
Citation | Tex. Tax Code § 151.00394 |
(a) "Internet access service" means a service that enables users to access content, information, electronic mail, or other services offered over the Internet and may also include access to proprietary content, information, and other services as part of a package of services offered to consumers. The term does not include telecommunications services.
(b) "Internet access service" does not include and the exemption under Section 151.325 does not apply to any other taxable service listed in Section 151.0101(a), unless the taxable service is provided in conjunction with and is merely incidental to the provision of Internet access service.
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