Tex. Tax Code § 151.0038
This is the official text of Tex. Tax Code § 151.0038, part of Texas’s Tax Code — governs state and local taxation.
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§ 151.0038.
Official statutory text
Sec. 151.0038. "INFORMATION SERVICE". (a) "Information service" means:
(1) furnishing general or specialized news or other current information, including financial information, unless furnished to:
(A) a newspaper or to a radio or television station licensed by the Federal Communications Commission; or
(B) a member of a homeowners association of a residential subdivision or condominium development, and is furnished by the association or on behalf of the association; or
(2) electronic data retrieval or research.
(b) In this section, "newspaper" has the meaning assigned by Section 151.319(f).
(c) "Information service" does not include the furnishing of an academic transcript.
(1) furnishing general or specialized news or other current information, including financial information, unless furnished to:
(A) a newspaper or to a radio or television station licensed by the Federal Communications Commission; or
(B) a member of a homeowners association of a residential subdivision or condominium development, and is furnished by the association or on behalf of the association; or
(2) electronic data retrieval or research.
(b) In this section, "newspaper" has the meaning assigned by Section 151.319(f).
(c) "Information service" does not include the furnishing of an academic transcript.
Status: in_force · Read it on the official government site
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