Texas Tax Code

§ 151.0035 — "DATA PROCESSING SERVICE"

TX § 151.0035Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. A. GENERAL PROVISIONS

Statute text

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(a)"Data processing service" includes:

(1)word processing, data entry, data retrieval, data search, information compilation, payroll and business accounting data production, and other computerized data and information storage or manipulation;

(2)the performance of a totalisator service with the use of computational equipment required by Subtitle A-1, Title 13, Occupations Code (Texas Racing Act); and

(3)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.

(b)"Data processing service" does not include:

(1)the transcription of medical dictation by a medical transcriptionist;

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Legislative history

Acts 2017, 85th Leg., R.S., Ch. 963 (S.B. 1969), Sec. 2.12, eff. April 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 539 (S.B. 153), Sec. 1, eff. October 1, 2021. Acts 2023, 88th Leg., R.S., Ch. 277 (S.B. 895), Sec. 2.06, eff. September 1, 2023.