Texas § TX.151.323 - CERTAIN TELECOMMUNICATIONS SERVICES
Full text of Texas The Texas Constitution § TX.151.323 — CERTAIN TELECOMMUNICATIONS SERVICES, with citation guidance and answers to common questions.
§ TX.151.323. CERTAIN TELECOMMUNICATIONS SERVICES
CERTAIN TELECOMMUNICATIONS SERVICES. (a) There are exempted from the taxes imposed by this chapter the receipts from the sale, use, or other consumption in this state of: (1) long-distance telecommunications services that are not both originated from and billed to a telephone number or billing or service address within Texas; (2) access to a local exchange telephone company's network by a regulated provider of telecommunications services; and (3) broadcasts, other than cable television service, by commercial radio or television stations licensed or regulated by the Federal Communications Commission. (b) The exemption provided by this section does not apply to mobile telecommunications services. Acts 1981, 67th Leg., p. 1566, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 206, Sec. 9, eff. Oct. 1, 1985; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 27; Acts 2003, 78th Leg., ch. 209, Sec. 22, eff. Oct. 1, 2003.
Frequently Asked Questions About Texas § TX.151.323
What does The Texas Constitution § TX.151.323 cover?
Section TX.151.323 ("CERTAIN TELECOMMUNICATIONS SERVICES") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.151.323?
A common citation format is "The Texas Constitution § TX.151.323" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.151.323 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.