Texas Tax Code

§ 151.3186 — PROPERTY USED IN CABLE TELEVISION, INTERNET ACCESS, OR TELECOMMUNICATIONS SERVICES

TX § 151.3186Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS

Statute text

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(a)In this section, "provider" means a provider of cable television service, Internet access service, or telecommunications services.

(b)A provider is entitled to a refund of the tax imposed by this chapter on the sale, lease, or rental or storage, use, or other consumption of tangible personal property if:

(1)the property is sold, leased, or rented to or stored, used, or consumed by a provider or a subsidiary of a provider; and

(2)the property is directly used or consumed by the provider or subsidiary described by Subdivision (1) in or during:

(A)the distribution of cable television service;

(B)the provision of Internet access service; or

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Legislative history

Added by Acts 2013, 83rd Leg., R.S., Ch. 1272 (H.B. 1133), Sec. 1, eff. September 1, 2013.