Tex. Tax Code § 151.00394 · Subchapter A. GENERAL PROVISIONS
INTERNET ACCESS SERVICE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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 any 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.
(c) "Internet access service" is not included in the definitions of "data processing service" and "information service."
Notes and commentary — not statutory text
History
Added by Acts 1999, 76th Leg., ch. 394, Sec. 1, eff. Oct. 1, 1999.
Amended by:
Acts 2025, 89th Leg., R.S., Ch. 1141 (S.B. 1405), Sec. 7, eff. July 1, 2025.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm
- Text hash
- sha256 5e63ada764239124be658e560c1e585c81125a8bb65cfe423f340abdbba73333
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
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