Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE E. SALES, EXCISE, AND USE TAXES · CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
Texas Codes

Tex. Tax Code § 151.0031 (2026)

"computer Program"

✓ current as of May 2026
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Sec. 151.0031. "COMPUTER PROGRAM". "Computer program" means a series of instructions that are coded for acceptance or use by a computer system and that are designed to permit the computer system to process data and provide results and information. The series of instructions may be contained in or on magnetic tapes, punched cards, printed instructions, or other tangible or electronic media.

Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 6, Sec. 1, eff. Oct. 2, 1984.

Notes of Decisions
Cited in 7 cases, 2009–2018 · leading case: Verizon North Inc. v. Combs, 308 S.W.3d 1 (Tex. App. 2009).
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Verizon North Inc. v. Combs, 308 S.W.3d 1 (Tex. App. 2009). · cites it 4× “" See Tex. Tax Code Ann. § 151.0031 . While the district court's findings establish that the Software falls under the statutory definition of a "computer program," Verizon argues the court's findings do not establish that the Software falls under the applicable regulatory…”
Silicon Labs. Inc.// Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas// Cross-Appellee, Silicon Labs. Inc. (Tex. App. 2018). · cites it 2× “” Tex. Tax Code § 151.0031. During the relevant time period, Comptroller Rule 3.”
Verizon North Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2009). “" See Tex. Tax Code Ann. § 151.0031 . While the district court's findings establish that the Software falls under the statutory definition of a "computer program," Verizon argues the court's findings do not establish that the Software falls under the applicable regulatory…”
Verizon North Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2009). “2 See Tex. Tax Code Ann. § 151.0031 (West 2008) (defining “computer program”).”
Verizon North Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2009). “See Tex. Tax Code Ann. § 151.0031 (West 2008) (defining "computer program").”
Verizon North Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2009). “” See Tex. Tax Code Ann. § 151.0031 . While the district court’s findings establish that the Software falls under the statutory definition of a “computer program,” Verizon argues the court’s findings do not establish that the Software falls under the applicable regulatory…”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of the State of Texas v. CGG Veritas Servs. (U.S.), Inc. (Tex. App. 2015). “17 Tex. Tax Code § 151.0031 ................”
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