Texas Statutes
§ 151.108 — INTERNET HOSTING.
Texas § 151.108
JurisdictionTexas
Code TXTax Code
This text of Texas § 151.108 (INTERNET HOSTING.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 151.108 (2026).
Text
Sec. 151.108. INTERNET HOSTING.
(a)In this section, "Internet hosting" means providing to an unrelated user access over the Internet to computer services using property that is owned or leased and managed by the provider and on which the user may store or process the user's own data or use software that is owned, licensed, or leased by the user or provider. The term does not include telecommunications services.
(b)A person whose only activity in this state is conducted as a user of Internet hosting is not engaged in business in this state.
(c)A person providing Internet hosting is not required to:
(1)examine a user's data to determine the applicability of this chapter to a user;
(2)report to the comptroller about a user's activities; or
(3)advise a user as to the applicability of thi
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Legislative History
Added by Acts 2011, 82nd Leg., R.S., Ch. 1144 (H.B. 1841 ), Sec. 1, eff. June 17, 2011.
Nearby Sections
15
§ 151.001
SHORT TITLE.§ 151.002
APPLICABILITY OF DEFINITIONS, ETC.§ 151.0028
"AMUSEMENT SERVICES".§ 151.003
"BUSINESS".§ 151.0031
"COMPUTER PROGRAM".§ 151.0033
"CABLE TELEVISION SERVICE".§ 151.0034
"CREDIT REPORTING SERVICE".§ 151.0035
"DATA PROCESSING SERVICE".§ 151.0036
"DEBT COLLECTION SERVICE".§ 151.0038
"INFORMATION SERVICE".§ 151.0039
"INSURANCE SERVICE".§ 151.00393
INTERNET.§ 151.00394
INTERNET ACCESS SERVICE.§ 151.004
"IN THIS STATE".§ 151.0045
"PERSONAL SERVICES".Cite This Page — Counsel Stack
Bluebook (online)
Texas § 151.108, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/151.108.