Texas § 151.323 CERTAIN TELECOMMUNICATIONS SERVICES.

Texas Statutes

§ 151.323 — CERTAIN TELECOMMUNICATIONS SERVICES.

Texas § 151.323

Code TXTax Code

This text of Texas § 151.323 (CERTAIN TELECOMMUNICATIONS SERVICES.) 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. § 151.323 (2026).

Text

Sec. 151.323. CERTAIN TELECOMMUNICATIONS SERVICES.

(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.

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Sec. 151.323. CERTAIN TELECOMMUNICATIONS SERVICES. (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.

Legislative History

Acts 1981, 67th Leg., p. 1566, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 206, Sec. 9, eff. Oct. 1, 1985; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 27; Acts 2003, 78th Leg., ch. 209, Sec. 22, eff. Oct. 1, 2003.