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"

✓ laws through the 89th Legislature (2025)
Find cases: SyfertCases citing this section TX-LEGstatutes.capitol.texas.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

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.—Austin 2009).
Sort: Relevance Newest Treatment
Verizon North Inc. v. Combs, 308 S.W.3d 1 (Tex. App.—Austin 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 v. Glenn Hegar, No. 03-17-00061-CV (Tex. App.—Austin July 13, 2018). · cites it 2× “” Tex. Tax Code § 151.0031. During the relevant time period, Comptroller Rule 3.”
Verizon North Inc. v. Susan Combs, No. 03-08-00151-CV (Tex. App.—Austin May 22, 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, No. 03-08-00151-CV (Tex. App.—Austin May 22, 2009). “2 See Tex. Tax Code Ann. § 151.0031 (West 2008) (defining “computer program”).”
Verizon North Inc. v. Susan Combs, No. 03-08-00151-CV (Tex. App.—Austin May 22, 2009). “See Tex. Tax Code Ann. § 151.0031 (West 2008) (defining "computer program").”
Verizon North Inc. v. Susan Combs, No. 03-08-00151-CV (Tex. App.—Austin May 22, 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 v. CGG Veritas Servs. (U.S.), Inc., No. 03-14-00713-CV (Tex. App.—Austin July 21, 2015). “17 Tex. Tax Code § 151.0031 ................”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.