Tex. Tax Code § 151.00394
This is the official text of Tex. Tax Code § 151.00394, part of Texas’s Tax Code — governs state and local taxation.
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§ 151.00394. INTERNET ACCESS SERVICE.
Official statutory text
(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."
(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."
Status: in_force · Read it on the official government site
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