Tex.
Tax Code Section 151.00394
Internet Access Service
(a)
“Internet access service” means a service that enables users to access content, information, electronic mail, or other services offered over the Internet and may also include access to proprietary content, information, and other services as part of a package of services offered to consumers. The term does not include telecommunications services.(b)
“Internet access service” does not include and the exemption under Section 151.325 (Basic Fee for Internet Access Service) does not apply to any other taxable service listed in Section 151.0101(a), unless the taxable service is provided in conjunction with and is merely incidental to the provision of Internet access service.(c)
On and after October 1, 1999, “Internet access service” is not included in the definitions of “data processing service” and “information service.”(1)
a structure or separate part of a structure used as a residence;(2)
an improvement immediately adjacent to a structure described by Subdivision (1) of this section and used in the residential occupancy of the structure or separate part of the structure by the person using the structure or part as a residence; or(3)
an improvement to a manufacturing or processing production unit in a petrochemical refinery or chemical plant that provides increased capacity in the production unit.(b)
In this section:(1)
“Increased capacity” means the capability to produce:(A)
additional products or services as measured by units per hour or units per year; or(B)
a new product or service.(2)
“Production unit” means a group of manufacturing and processing machines and ancillary equipment that together are necessary to create or produce a physical or chemical change beginning with the first processing of the raw material and ending with the finished product.(3)
“New product” means a product that:(A)
has different product properties and a different commercial application than the product previously manufactured or processed by the production unit that produced the previous product; and(B)
is not created by straining or purifying an existing product or by making cosmetic changes, such as adding or removing color or odor, to or from an existing product.
Source:
Section 151.00394 — Internet Access Service, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.00394
(accessed Mar. 23, 2024).