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A BILL TO BE ENTITLED
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AN ACT
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relating to the application of the sales and use tax to certain |
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telecommunications services provided through the use of a pay |
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phone. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.0103, Tax Code, is amended to read as |
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follows: |
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Sec. 151.0103. TELECOMMUNICATIONS SERVICES. (a) For the |
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purposes of this title only, "telecommunications services" means |
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the electronic or electrical transmission, conveyance, routing, or |
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reception of sounds, signals, data, or information utilizing wires, |
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cable, radio waves, microwaves, satellites, fiber optics, or any |
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other method now in existence or that may be devised, including but |
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not limited to long-distance telephone service. The term does not |
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include: |
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(1) the storage of data or information for subsequent |
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retrieval or the processing, or reception and processing, of data |
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or information intended to change its form or content; |
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(2) the sale or use of a telephone prepaid calling |
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card; [or] |
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(3) Internet access service; or |
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(4) a pay telephone coin sent-paid telephone call. |
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(b) The exemption provided by Subsection (a)(4) applies |
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only to the portion of the sales price of the telecommunications |
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service that is paid by coin. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2007. |