The storage of data or other information for subsequent retrieval or the processing, or reception and processing, of data or information intended to change its form or content are not included in telecommunications services. Providers of telecommunications services should refer to sec. The full text defining a telecommunications utility can be found in the Public Utility Regulatory Act of 1995, Title III, sec. The term includes resellers of telecommunications services other than through private pay telephones and includes individuals selling telecommunications services by means of debit cards. Sales for resale and sales to persons exempted from paying sales tax under the Tax Code, Chapter 151, are excluded from the assessment base.
Equipment sold to customers and invoiced separately from telecommunications services is excluded.
Taxable receipts include the channel termination charge imposed at each channel termination point within this state, the total channel mileage charges imposed between channel termination points or relay points within this state, and an apportionment of the interoffice channel mileage charge that crosses the state border. An apportionment on the basis of the ratio of the miles between the last channel termination point in Texas and the state border to the total miles between that channel termination point and the next channel termination point in the route will be accepted. Other methods may be used if first approved in writing by the comptroller. The annual assessment will be determined in the following manner. Because the rate is based on historical data, the comptroller may adjust the rate to reflect actual taxable telecommunications receipts.