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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle E. SALES, EXCISE, AND USE TAXES |
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Chapter 151. LIMITED SALES, EXCISE, AND USE TAX |
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Subchapter H. EXEMPTIONS |
Sec. 151.325. BASIC FEE FOR INTERNET ACCESS SERVICE
Latest version.
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(a) The sale, use, or other consumption in this state of Internet access service is exempted from the taxes imposed by this chapter in an amount not to exceed the first $25 of a monthly charge.
(b) The exemption provided by this section applies without regard to:
(1) whether the Internet access service is bundled with another service, including any other taxable service listed in Section 151.0101(a); or
(2) the billing period used by the service provider.
(c) The exemption in this section applies to the total sales price the service provider charges for Internet access to a purchaser, without regard to whether the service provider charges one lump-sum amount or separately bills the purchaser for each user.
Added by Acts 1999, 76th Leg., ch. 394, Sec. 6, eff. Oct. 1, 1999.