Texas Codes

Tex. Tax Code § 151.0103 (2026)

Telecommunications Services

✓ current as of May 2026

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Sec. 151.0103. TELECOMMUNICATIONS SERVICES. (a) For the purposes of this title only, "telecommunications services" means the electronic or electrical transmission, conveyance, routing, or reception of sounds, signals, data, or information utilizing wires, cable, radio waves, microwaves, satellites, fiber optics, or any other method now in existence or that may be devised, including but not limited to long-distance telephone service. The term does not include:

(1) the storage of data or information for subsequent retrieval or the processing, or reception and processing, of data or information intended to change its form or content;

(2) the sale or use of a telephone prepaid calling card;

(3) Internet access service; or

(4) a pay telephone coin sent-paid telephone call.

(b) The exemption provided by Subsection (a)(4) applies only to the portion of the sales price of the telecommunications service that is paid by coin.

Added by Acts 1985, 69th Leg., ch. 206, Sec. 4, eff. Oct. 1, 1985. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 17, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 394, Sec. 3, eff. Oct. 1, 1999.

Amended by:

Acts 2007, 80th Leg., R.S., Ch. 1199 (H.B. 1459), Sec. 1, eff. September 1, 2007.

Notes of Decisions

Cited in 6 cases, 2010–2019 · leading case: Comm'n on State Emergency Commc'ns v. Tracfone Wireless, Inc., 343 S.W.3d 233 (Tex. App. 2011).

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Comm'n on State Emergency Commc'ns v. Tracfone Wireless, Inc., 343 S.W.3d 233 (Tex. App. 2011). · cites it 3× “” See Tex. Tax Code Ann. § 151.0103 . Application of the sourcing rules to services, *246 rather than connections, is consistent with the goal of avoiding multiple taxation of sound or data transmissions that frequently originate in one taxing jurisdiction, terminate in another,…”

Comm'n on State Emergency Commc'ns v. TracFone Wireless, Inc. & Virgin Mobile USA, LP. (Tex. App. 2011). · cites it 3× “" See Tex. Tax Code Ann. § 151.0103 . Application of the sourcing rules to services, rather than connections, is consistent with the goal of avoiding multiple taxation of sound or data transmissions that frequently originate in one taxing jurisdiction, terminate in another, and…”

Comm'n on State Emergency Commc'ns v. TracFone Wireless, Inc. & Virgin Mobile USA, LP. (Tex. App. 2011). · cites it 3× “” Tex. Tax Code Ann. § 151.0103 (West 2008).”

Metro. Telecomm. Holding Co. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2019). “” TEX. TAX CODE ANN. § 151.0103(a). MetTel sought to distance itself from this terminology by calling itself a “provider of telecommunications solutions and products.”

GTE Sw., Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2010). “" Tex. Tax Code Ann. § 151.0103 (a) (West 2008).”

GTE Sw., Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2010). “” Tex. Tax Code Ann. § 151.0103 (a) (West 2008).”

— Tex. Tax Code § 151.0103(a) — 1 case

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