Tex. Tax Code § 151.323
This is the official text of Tex. Tax Code § 151.323, part of Texas’s Tax Code — governs state and local taxation.
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§ 151.323. CERTAIN TELECOMMUNICATIONS SERVICES.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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