TAX CODE CHAPTER 1. LIMITED SALES, EXCISE, AND USE TAXTAX CODETITLE 2. STATE TAXATIONSUBTITLE E. SALES, EXCISE, AND USE TAXESCHAPTER 1. LIMITED SALES, EXCISE, AND USE TAXSUBCHAPTER A. GENERAL PROVISIONSSec. SHORT TITLE. This chapter may be cited as the Limited Sales, Excise, and Use Tax Act. Historical origin. During May 1974, the Institute of Electrical and Electronic Engineers (IEEE) published a paper titled A Protocol for Packet Network. Acts 1. 98. 1, 6. Leg., p. 1. 54. 5, ch. Sec. 1, eff. Jan. Sec. 1. 51. 0. 02. APPLICABILITY OF DEFINITIONS, ETC. The definitions and other provisions of this chapter relating to the collection, administration, and enforcement of the taxes imposed by this chapter, including the requirements for sales tax permits, apply to the parties to a sale of a taxable item that is exempted from the taxes imposed by this chapter but that is subject to the taxes imposed by a city under Chapter 3. Acts 1. 98. 1, 6. Leg., p. 1. 54. 5, ch. Sec. 1, eff. Jan. Amended by Acts 1. Leg., ch. 2, Sec. Aug. 2. 8, 1. 98. Single Issue Request Fills 111000025Patricio Enterprises develops and implements successful procurement strategies for products and services. Our teaming approach develops strategic alliances and. Human nature and the law often collide in Measure for Measure. As the play begins, the Duke of Vienna announces he is going away and puts his deputy Angelo in charge. Sec. 1. 51. 0. 02. AMUSEMENT SERVICES". Amusement services" means the provision of amusement, entertainment, or recreation, but does not include the provision of educational or health services if prescribed by a licensed practitioner of the healing arts for the primary purpose of education or health maintenance or improvement.(b) "Amusement services" includes membership in a private club or organization that provides entertainment, recreational, sports, dining, or social facilities to its members. Added by Acts 1. 98. Leg., 2nd C. S., ch. Sec. 3, eff. Oct. ![]() Amended by Acts 1. Leg., 2nd C. S., ch. Sec. 1. Sec. 1. 51. BUSINESS". "Business" means an activity of or caused by a person for the purpose of a direct or indirect gain, benefit, or advantage. Acts 1. 98. 1, 6. Leg., p. 1. 54. 5, ch. Sec. 1, eff. Jan. Sec. 1. 51. 0. 03. 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 1. 98. Leg., 2nd C. S., ch. Sec. 1, eff. Oct. Sec. 1. 51. 0. 03. CABLE TELEVISION SERVICE". Cable television service" means the distribution of video programming with or without use of wires to subscribing or paying customers. Added by Acts 1. 98. Leg., 2nd C. S., ch. Sec. 4, eff. Oct. Sec. 1. 51. 0. 03. CREDIT REPORTING SERVICE". Credit reporting service" means assembling or furnishing credit history or credit information relating to any person. Added by Acts 1. 98. Leg., 2nd C. S., ch. Sec. 2. This section was amended by the 8. Legislature. Pending publication of the current statutes, see S. B. 1. 96. 9, 8. 5th Legislature, Regular Session, for amendments affecting this section. Sec. 1. 51. 0. 03. DATA PROCESSING SERVICE". Data processing service" includes word processing, data entry, data retrieval, data search, information compilation, payroll and business accounting data production, the performance of a totalisator service with the use of computational equipment required by the Texas Racing Act (Article 1. Vernon's Texas Civil Statutes), and other computerized data and information storage or manipulation. Data processing service" also includes the use of a computer or computer time for data processing whether the processing is performed by the provider of the computer or computer time or by the purchaser or other beneficiary of the service. Data processing service" does not include the transcription of medical dictation by a medical transcriptionist. Data storage," as used in this section, does not include a classified advertisement, banner advertisement, vertical advertisement, or link when the item is displayed on an Internet website owned by another person. Added by Acts 1. 98. Leg., 2nd C. S., ch. Sec. 3. Amended by Acts 1.Leg., ch. 1. 27. 5, Sec. . Sept. 1, 1. 99. 7; Acts 1. Leg., ch. 1. 04. 0, Sec. Sept. 1, 1. 99. 7; Acts 2. Leg., ch. 2. 09, Sec. Oct. 1, 2. 00. 3. Sec. 1. 51. 0. 03. DEBT COLLECTION SERVICE". Debt collection service" means activity to collect or adjust a delinquent debt, to collect or adjust a claim, or to repossess property subject to a claim.(b) "Debt collection service" does not include: (1) the collection of: (A) a judgment by an attorney or by a partnership or professional corporation of attorneys if the attorney, partnership, or corporation represented the person in the suit from which the judgment arose; or(B) court- ordered child support or medical child support; or(2) a service provided by a person acting as a trustee in connection with the foreclosure sale of real property under a lien created by a mortgage, deed of trust, or security instrument.(c) "Debt collection service" includes the service performed for which a fee is collected under Section 3. Business & Commerce Code. The person collecting the check shall add the amount of the tax to the fee in accordance with Section 1. Added by Acts 1. 98. Leg., 2nd C. S., ch. Sec. 4. Amended by Acts 1. Leg., ch. 7. 05, Sec. Sept. 1, 1. 99. 1; Acts 1. Leg., ch. 3. 41, Sec. Sept. 1, 1. 99. 5; Acts 1. Leg., ch. 1. 00. 0, Sec. Oct. 1, 1. 99. 5; Acts 2. Leg., ch. 1. 15. 1, Sec. July 1, 2. 00. 1; Acts 2. Leg., ch. 1. 42. 0, Sec. Sept. 1, 2. 00. 1. Sec. 1. 51. 0. 03. INFORMATION SERVICE". Information service" means: (1) furnishing general or specialized news or other current information, including financial information, unless furnished to: (A) a newspaper or to a radio or television station licensed by the Federal Communications Commission; or(B) a member of a homeowners association of a residential subdivision or condominium development, and is furnished by the association or on behalf of the association; or(2) electronic data retrieval or research.(b) In this section, "newspaper" has the meaning assigned by Section 1. Added by Acts 1. 98. Leg., 2nd C. S., ch. Sec. 5. Amended by Acts 1. Leg., ch. 7. 05, Sec. Sept. 1, 1. 99. 1; Acts 1. Leg., ch. 1. 00. 0, Sec. Oct. 1, 1. 99. 5. This section was amended by the 8. Legislature. Pending publication of the current statutes, see S. B. 1. 08. 3, 8. 5th Legislature, Regular Session, for amendments affecting this section. Sec. 1. 51. 0. 03. INSURANCE SERVICE". Except as provided in Subsection (b), "insurance service" means insurance loss or damage appraisal, insurance inspection, insurance investigation, insurance actuarial analysis or research, insurance claims adjustment or claims processing, or insurance loss prevention service.(b) "Insurance service" does not include: (1) insurance coverage for which a premium is paid or commissions paid to insurance agents for the sale of insurance or annuities; or(2) a service performed on behalf of an insured by a person licensed under Chapter 4. Insurance Code. Added by Acts 1. Leg., 2nd C. S., ch. Sec. 6. Amended by: Acts 2. Leg., R. S., Ch. 7. H. B. 1. 84. 1), Sec. October 1, 2. 01. Sec. 1. 51. 0. 03. INTERNET. "Internet" means collectively the myriad of computer and telecommunications facilities, including equipment and operating software, that comprise the interconnected worldwide network of networks that employ the Transmission Control Protocol/Internet Protocol, or any predecessor or successor protocols to the protocol, to communicate information of all kinds by wire or radio. Added by Acts 1. 99. Leg., ch. 3. 94, Sec. Oct. 1, 1. 99. 9. Sec. 1. 51. 0. 03. INTERNET ACCESS SERVICE. Internet access service" means a service that enables users to access content, information, electronic mail, or other services offered over the Internet and may also include access to proprietary content, information, and other services as part of a package of services offered to consumers. The term does not include telecommunications services.(b) "Internet access service" does not include and the exemption under Section 1. Section 1. 51. 0. Internet access service.(c) On and after October 1, 1. Internet access service" is not included in the definitions of "data processing service" and "information service."Added by Acts 1. Leg., ch. 3. 94, Sec. Oct. 1, 1. 99. 9. Sec. 1. 51. 0. 04. IN THIS STATE". "In this state" means within the exterior limits of Texas and includes all territory within these limits ceded to or owned by the United States. Acts 1. 98. 1, 6. Leg., p. 1. 54. 5, ch. Sec. 1, eff. Jan. Sec. 1. 51. 0. 04. PERSONAL SERVICES". Personal services" means those personal services listed as personal services under Group 7. Major Group 7. 2 of the Standard Industrial Classification Manual, 1. Turkish baths under Group 7.
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