Texas Codes

Tex. Tax Code § 151.323 (2026)

Certain Telecommunications Services

✓ current as of May 2026

Find cases: SyfertCases citing this section TX-LEGstatutes.capitol.texas.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

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.

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.

Notes of Decisions

Cited in 3 cases, 1989–1994 · leading case: Goldberg v. Sweet, 488 U.S. 252 (1989).

Sort: Relevance Newest Treatment

Goldberg v. Sweet, 488 U.S. 252 (1989). · cites it 2× “1987); Tex. Tax Code Ann. § 151.323 (Supp. 1988); Wash.”

Teleprofits of Texas, Inc. v. Sharp, 875 S.W.2d 748 (Tex. App. 1994). “Laws 792, 793 (Tex.Tax Code Ann. § 151.323(3), since amended); Act of May 31, 1981, 67th Leg.”

Teleprofits of Texas, Inc. v. John Sharp, Comptroller of Pub. Accounts, Kay Bailey Hutchison, Treasurer of the State of Texas, & Dan Morales, Attorney Gen. of the State of Texas (Tex. App. 1994). “Laws 792 , 793 ( Tex. Tax Code Ann. § 151.323 (3), since amended); Act of May 31, 1981, 67th Leg.”

— Tex. Tax Code § 151.323(3) — 1 case

Teleprofits of Texas, Inc. v. Sharp, 875 S.W.2d 748 (Tex. App. 1994). “Laws 792, 793 (Tex.Tax Code Ann. § 151.323(3), since amended); Act of May 31, 1981, 67th Leg.”

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.