Texas Tax Code

§ 151.0038 — "INFORMATION SERVICE"

TX § 151.0038Title 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)"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 151.319(f).

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Legislative history

Acts 2023, 88th Leg., R.S., Ch. 140 (S.B. 65), Sec. 1, eff. October 1, 2023.