Tex. Tax Code § 151.323 · Subchapter H. EXEMPTIONS
CERTAIN TELECOMMUNICATIONS SERVICES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) There are exempted from the taxes imposed by this chapter the receipts from the sale, use, or other consumption in this state of:
(1) long-distance telecommunications services that are not both originated from and billed to a telephone number or billing or service address within Texas;
(2) access to a local exchange telephone company's network by a regulated provider of telecommunications services; and
(3) broadcasts, other than cable television service, by commercial radio or television stations licensed or regulated by the Federal Communications Commission.
(b) The exemption provided by this section does not apply to mobile telecommunications services.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1566, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 206, Sec. 9, eff. Oct. 1, 1985; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 27; Acts 2003, 78th Leg., ch. 209, Sec. 22, eff. Oct. 1, 2003.
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 5507c2b9dd003286d73daf7f7d04857fd234eb6fa6f015e0dd47201514e95441
- 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
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.