reglab/housing_qa huggingface dataset:
TX Tax Code § 151.0034 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter A. General Provisions|Section 151.0034. "Credit Reporting Service"

Sec. 151.0034.  "CREDIT REPORTING SERVICE".  "Credit reporting service" means assembling or furnishing credit history or credit information relating to any person.|Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 2.|
TX Tax Code § 151.0036 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter A. General Provisions|Section 151.0036. "Debt Collection Service"

Sec. 151.0036.  "DEBT COLLECTION SERVICE".  (a)  "Debt collection service" means activity to collect or adjust a delinquent debt, to collect or adjust a claim, or to repossess property subject to a claim.(b)  "Debt collection service" does not include:(1)  the collection of:(A)  a judgment by an attorney or by a partnership or professional corporation of attorneys if the attorney, partnership, or corporation represented the person in the suit from which the judgment arose;  or(B)  court-ordered child support or medical child support;  or(2)  a service provided by a person acting as a trustee in connection with the foreclosure sale of real property under a lien created by a mortgage, deed of trust, or security instrument.(c)  "Debt collection service" includes the service performed for which a fee is collected under Section 3.506, Business & Commerce Code. The person collecting the check shall add the amount of the tax to the fee in accordance with Section 151.052 and shall collect the fee from the drawer or endorser of the check.|Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 4.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 9, eff. Sept. 1, 1991;  Acts 1995, 74th Leg., ch. 341, Sec. 3.06, eff. Sept. 1, 1995;  Acts 1995, 74th Leg., ch. 1000, Sec. 5, eff. Oct. 1, 1995;  Acts 2001, 77th Leg., ch. 1151, Sec. 1, 2(b), eff. July 1, 2001;  Acts 2001, 77th Leg., ch. 1420, Sec. 2.001(d), eff. Sept. 1, 2001.|
TX Tax Code § 151.0038 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter A. General Provisions|Section 151.0038. "Information Service"

Sec. 151.0038.  "INFORMATION SERVICE".  (a)  "Information service" means:(1)  furnishing general or specialized news or other current information, including financial information, unless furnished to:(A)  a newspaper or to a radio or television station licensed by the Federal Communications Commission;  or(B)  a member of a homeowners association of a residential subdivision or condominium development, and is furnished by the association or on behalf of the association;  or(2)  electronic data retrieval or research.(b)  In this section, "newspaper" has the meaning assigned by Section 151.319(f).|Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 5.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 10, eff. Sept. 1, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 6, eff. Oct. 1, 1995.|
TX Tax Code § 151.0039 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter A. General Provisions|Section 151.0039. "Insurance Service"

Sec. 151.0039.  "INSURANCE SERVICE".  (a)  Except as provided in Subsection (b), "insurance service" means insurance loss or damage appraisal, insurance inspection, insurance investigation, insurance actuarial analysis or research, insurance claims adjustment or claims processing, or insurance loss prevention service.(b)  "Insurance service" does not include:(1)  insurance coverage for which a premium is paid or commissions paid to insurance agents for the sale of insurance or annuities;(2)  a service performed on behalf of an insured by a person licensed under Chapter 4102, Insurance Code;(3)  a service performed by a certified public accountancy firm, if less than one percent of the firm's total revenue in the prior calendar year is from services in this state that would otherwise constitute insurance service under Subsection (a);(4)  a service performed on behalf of a certified public accountancy firm by an owner of the firm or a member of the firm's affiliated group, if less than one percent of the owner's or member's total revenue in the prior calendar year is from services in this state that would otherwise constitute insurance service under Subsection (a); or(5)  a medical or dental billing service performed before the original submission of:(A)  a medical or dental insurance claim related to health or dental coverage; or(B)  a claim related to health or dental coverage made to a medical assistance program funded by the federal government, a state government, or both.(c)  In this section:(1)  "Affiliated group" has the meaning assigned by Section 171.0001.(2)  "Certified public accountancy firm" has the meaning assigned by Section 901.002, Occupations Code.(3)  "Medical or dental billing service" means assigning codes for the preparation of a medical or dental claim, verifying medical or dental insurance eligibility, preparing a medical or dental claim form for filing, and filing a medical or dental claim.|Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 6.Amended by: Acts 2015, 84th Leg., R.S., Ch. 748 (H.B. 1841), Sec. 1, eff. October 1, 2015.Acts 2017, 85th Leg., R.S., Ch. 68 (S.B. 1083), Sec. 1, eff. January 1, 2018.Acts 2021, 87th Leg., R.S., Ch. 1 (H.B. 1445), Sec. 1, eff. January 1, 2022.Acts 2021, 87th Leg., R.S., Ch. 1 (H.B. 1445), Sec. 2, eff. January 1, 2022.|
TX Tax Code § 151.00393 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter A. General Provisions|Section 151.00393. Internet

Sec. 151.00393.  INTERNET.  "Internet" means collectively the myriad of computer and telecommunications facilities, including equipment and operating software, that comprise the interconnected worldwide network of networks that employ the Transmission Control Protocol/Internet Protocol, or any predecessor or successor protocols to the protocol, to communicate information of all kinds by wire or radio.|Added by Acts 1999, 76th Leg., ch. 394, Sec. 1, eff. Oct. 1, 1999.|
TX Tax Code § 151.00394 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter A. General Provisions|Section 151.00394. Internet Access Service

Sec. 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 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."|Added by Acts 1999, 76th Leg., ch. 394, Sec. 1, eff. Oct. 1, 1999.|
TX Tax Code § 151.004 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter A. General Provisions|Section 151.004. "In This State"

Sec. 151.004.  "IN THIS STATE".  "In this state" means within the exterior limits of Texas and includes all territory within these limits ceded to or owned by the United States.|Acts 1981, 67th Leg., p. 1545, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.0045 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter A. General Provisions|Section 151.0045. "Personal Services"

Sec. 151.0045.  "PERSONAL SERVICES".  "Personal services" means those personal services listed as personal services under Group 721, Major Group 72 of the Standard Industrial Classification Manual, 1972, and includes massage parlors, escort services, and Turkish baths under Group 729 of said manual but does not include any other services listed under Group 729 unless otherwise covered under this chapter, prepared by the statistical policy division of the office on management and budget, office of the president of the United States.  The term does not include services provided through coin-operated machines that are operated by the consumer.|Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 5, eff. Oct. 2, 1984.Amended by: Acts 2019, 86th Leg., R.S., Ch. 638 (S.B. 1525), Sec. 2, eff. June 10, 2019.|
TX Tax Code § 151.0047 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter A. General Provisions|Section 151.0047. "Real Property Repair and Remodeling"

Sec. 151.0047.  "REAL PROPERTY REPAIR AND REMODELING".  (a)  "Real property repair and remodeling" means the repair, restoration, remodeling, or modification of an improvement to real property other than:(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.|Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 7.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 11, eff. Sept. 1, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 7, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1040, Sec. 12, eff. Sept. 1, 1997.|
TX Tax Code § 151.005 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter A. General Provisions|Section 151.005. "Sale" or "Purchase"

Sec. 151.005.  "SALE" OR "PURCHASE".  "Sale" or "purchase" means any of the following when done or performed for consideration:(1)  a transfer of title or possession of tangible personal property;(2)  the exchange, barter, lease, or rental of tangible personal property;(3)  the performance of a taxable service, the charge for an extended warranty or service contract for the performance of a taxable service, or, in the case of an amusement service, a transfer of title to or possession of a ticket or other admission document, the collection of an admission fee, whether by individual performance, subscription series, or membership privilege, the collection of dues or a fee, charge, or assessment, including an initiation fee, by a club or organization for membership or a special privilege, status, or membership classification in the club or organization, or the use of a coin-operated machine;(4)  the production, fabrication, processing, printing, or imprinting of tangible personal property for consumers who directly or indirectly furnish the materials used in the production, fabrication, processing, printing, or imprinting;(5)  the furnishing and distribution of tangible personal property by a social club or fraternal organization to anyone;(6)  the furnishing, preparation, or service of food, meals, or drinks;(7)  a transfer of the possession of tangible personal property if the title to the property is retained by the seller as security for the payment of the price;  or(8)  a transfer of the title or possession of tangible personal property that has been produced, fabricated, or printed to the special order of the customer.|Acts 1981, 67th Leg., p. 1545, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 6, eff. Oct. 2, 1984;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 15;  Acts 2003, 78th Leg., ch. 209, Sec. 17, eff. Oct. 1, 2003.|
TX Tax Code § 151.0075 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter A. General Provisions|Section 151.0075. "Security Service"

Sec. 151.0075.  "SECURITY SERVICE".  "Security service" means service for which a license is required under Section 1702.101 or 1702.102, Occupations Code.|Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 10.  Amended by Acts 2001, 77th Leg., ch. 1420, Sec. 14.837, eff. Sept. 1, 2001.|
TX Tax Code § 151.008 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter A. General Provisions|Section 151.008. "Seller" or "Retailer"

Sec. 151.008.  "SELLER" OR "RETAILER".  (a)  "Seller" or "retailer" means a person engaged in the business of making sales of taxable items of a kind the receipts from the sale of which are included in the measure of the sales or use tax imposed by this chapter.(b)  "Seller" and "retailer" include:(1)  a person in the business of making sales at auction of tangible personal property owned by the person or by another;(2)  a person who makes more than two sales of taxable items during a 12-month period, including sales made in the capacity of an assignee for the benefit of creditors or receiver or trustee in bankruptcy;(3)  a person regarded by the comptroller as a seller or retailer under Section 151.024;(4)  a hotel, motel, or owner or lessor of an office or residential building or development that contracts and pays for telecommunications services for resale to guests or tenants;(5)  a person who engages in regular or systematic solicitation of sales of taxable items in this state by the distribution of catalogs, periodicals, advertising flyers, or other advertising, by means of print, radio, or television media, or by mail, telegraphy, telephone, computer data base, cable, optic, microwave, or other communication system for the purpose of effecting sales of taxable items;(6)  a person who, under an agreement with another person, is:(A)  entrusted with possession of tangible personal property with respect to which the other person has title or another ownership interest; and(B)  authorized to sell, lease, or rent the property without additional action by the person having title to or another ownership interest in the property; and(7)  a person who is a marketplace provider under Section 151.0242.|Acts 1981, 67th Leg., p. 1547, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 206, Sec. 2, eff. Oct. 1, 1985;  Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.13.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 30.01, eff. January 1, 2012.Acts 2019, 86th Leg., R.S., Ch. 182 (H.B. 1525), Sec. 1, eff. October 1, 2019.|
TX Tax Code § 151.009 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter A. General Provisions|Section 151.009. "Tangible Personal Property"

Sec. 151.009.  "TANGIBLE PERSONAL PROPERTY".  "Tangible personal property" means personal property that can be seen, weighed, measured, felt, or touched or that is perceptible to the senses in any other manner, and, for the purposes of this chapter, the term includes a computer program and a telephone prepaid calling card.|Acts 1981, 67th Leg., p. 1547, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 6, Sec. 2, eff. Oct. 2, 1984;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 11;  Acts 1997, 75th Leg., ch. 1040, Sec. 16, eff. Sept. 1, 1997.|
TX Tax Code § 151.010 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter A. General Provisions|Section 151.010. Taxable Item

Sec. 151.010.  TAXABLE ITEM.  "Taxable item" means tangible personal property and taxable services.  Except as otherwise provided by this chapter, the sale or use of a taxable item in electronic form instead of on physical media does not alter the item's tax status.|Acts 1981, 67th Leg., p. 1547, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 1, eff. Oct. 2, 1984;  Acts 2001, 77th Leg., ch. 1263, Sec. 13, eff. Oct. 1, 2001.|
TX Tax Code § 151.0101 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter A. General Provisions|Section 151.0101. "Taxable Services"

Sec. 151.0101.  "TAXABLE SERVICES".  (a)  "Taxable services" means:(1)  amusement services;(2)  cable television services;(3)  personal services;(4)  motor vehicle parking and storage services;(5)  the repair, remodeling, maintenance, and restoration of tangible personal property, except:(A)  aircraft;(B)  a ship, boat, or other vessel, other than:(i)  a taxable boat or motor as defined by Section 160.001;(ii)  a sports fishing boat;  or(iii)  any other vessel used for pleasure;(C)  the repair, maintenance, and restoration of a motor vehicle;  and(D)  the repair, maintenance, creation, and restoration of a computer program, including its development and modification, not sold by the person performing the repair, maintenance, creation, or restoration service;(6)  telecommunications services;(7)  credit reporting services;(8)  debt collection services;(9)  insurance services;(10)  information services;(11)  real property services;(12)  data processing services;(13)  real property repair and remodeling;(14)  security services;(15)  telephone answering services;(16)  Internet access service;  and(17)  a sale by a transmission and distribution utility, as defined in Section 31.002, Utilities Code, of transmission or delivery of service directly to an electricity end-use customer whose consumption of electricity is subject to taxation under this chapter.(b)  The comptroller shall have exclusive jurisdiction to interpret Subsection (a) of this section.|Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 2, eff. Oct. 2, 1984.  Amended by Acts 1985, 69th Leg., ch. 206, Sec. 3, eff. Oct. 1, 1985;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 12;  Acts 1989, 71st Leg., ch. 1249, Sec. 1, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.021(a);  Acts 1999, 76th Leg., ch. 394, Sec. 2, eff. Oct. 1, 1999;  Acts 1999, 76th Leg., ch. 405, Sec. 54, eff. Sept. 1, 1999;  Acts 2001, 77th Leg., ch. 1420, Sec. 18.008, eff. Sept. 1, 2001.|
TX Tax Code § 151.0102 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter A. General Provisions|Section 151.0102. "Telephone Answering Services"

Sec. 151.0102.  "TELEPHONE ANSWERING SERVICES".  "Telephone answering services" means the receiving and relaying of telephone messages by a human operator.  The term does not include the automated receiving and relaying of telephone messages included within the definition of "telecommunications services" under Section 151.0103.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.031.|
TX Tax Code § 151.0103 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter A. General Provisions|Section 151.0103. Telecommunications Services

Sec. 151.0103.  TELECOMMUNICATIONS SERVICES.  (a)  For the purposes of this title only, "telecommunications services" means the electronic or electrical transmission, conveyance, routing, or reception of sounds, signals, data, or information utilizing wires, cable, radio waves, microwaves, satellites, fiber optics, or any other method now in existence or that may be devised, including but not limited to long-distance telephone service.  The term does not include:(1)  the storage of data or information for subsequent retrieval or the processing, or reception and processing, of data or information intended to change its form or content;(2)  the sale or use of a telephone prepaid calling card;(3)  Internet access service; or(4)  a pay telephone coin sent-paid telephone call.(b)  The exemption provided by Subsection (a)(4) applies only to the portion of the sales price of the telecommunications service that is paid by coin.|Added by Acts 1985, 69th Leg., ch. 206, Sec. 4, eff. Oct. 1, 1985.  Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 17, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 394, Sec. 3, eff. Oct. 1, 1999.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1199 (H.B. 1459), Sec. 1, eff. September 1, 2007.|
TX Tax Code § 151.01032 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter A. General Provisions|Section 151.01032. "Telephone Prepaid Calling Card"

Sec. 151.01032.  "TELEPHONE PREPAID CALLING CARD".  "Telephone prepaid calling card" means a card or other item, including an access code, that represents the right to make one or more telephone calls for which payment is made in incremental amounts and before the call is initiated.  The term "telephone prepaid calling card" does not include a card sold by mechanical means for consideration of one dollar or less.|Added by Acts 1997, 75th Leg., ch. 1040, Sec. 15, eff. Sept. 1, 1997.|
TX Tax Code § 151.0104 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter A. General Provisions|Section 151.0104. Telephone Company

Sec. 151.0104.  TELEPHONE COMPANY.  For the purposes of this chapter, "telephone company" means a person that owns or operates a telephone line or telephone in this state and charges for its use.|Added by Acts 1985, 69th Leg., ch. 206, Sec. 4, eff. Oct. 1, 1985.  Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 13.|