Texas Tax Code
§ 151.0102 — "TELEPHONE ANSWERING SERVICES"
TX § 151.0102Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. A. GENERAL PROVISIONS
Statute text
View on source"Telephone answering services" means the receiving and relaying of telephone messages by a human operator. The term does not include the automated receiving and relaying of telephone messages included within the definition of "telecommunications services" under Section 151.0103.
Legislative history
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.031.