Texas Tax Code

§ 151.351 — INFORMATION SERVICES AND DATA PROCESSING SERVICES

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

TX § 151.351Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS

There is exempted from the taxes imposed by this chapter 20 percent of the value of information services and data processing services.

Legislative history

Added by Acts 1999, 76th Leg., ch. 394, Sec. 8, eff. Oct. 1, 1999.