800 and WATS services are exempt from the tax, but 900 service is not. All wireless services, except beepers and paging, are taxable. Although, rental charges for the beeper and paging units themselves are subject to sales tax. Computer-related services used for business purposes are taxable. Television and video programming services are not subject to the sales tax.
Miscellaneous services are taxable on the same basis as computer-related services.
Texas Texas imposes a 6.25 percent sales tax on sales of telecommunications services. All wireline, wireless, computer-related, television and video programming and miscellaneous services are taxable. The tax applies to sales of interstate and international services. Localities may impose an additional tax of 2 percent. The rate equals 1 percent.