Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter O - STATE AND LOCAL SALES AND USE TAXES › Section 3.313 - Cable Television Service and Bundle Cable Service

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Bundled cable service--The provision of cable television service and at least
				  one other taxable service by a cable service provider through a cable system
				  for a single price. Other taxable services may include, but are not limited to,
				  telecommunications services, as defined in §
											3.344
				  of this title (relating to Telecommunications Services); Internet access
				  services, as defined in §
											3.366 of
				  this title (relating to Internet Access Services); data processing services, as
				  defined in §
											3.330 of
				  this title (relating to Data Processing Services); information services, as
				  defined in §
											3.342 of
				  this title (relating to Information Services); and security services, as
				  defined in §
											3.333 of this
				  title (relating to Security Services). Services sold to a purchaser by a third
				  party, rather than the cable service provider, are not bundled cable services
				  even if they are provided by means of a cable system.
(2) Cable service provider--A person who
				  provides cable television service or bundled cable service through a cable
				  system.
(3) Cable system--The
				  system through which a cable service provider delivers cable television or
				  bundled cable service. A cable system may comprise any or all of the following:
				  tangible personal property; real property; and other media, such as radio
				  waves, microwaves, or any other means of conveyance now in existence or that
				  may be developed.
(4) Cable
				  television service--The digital distribution of video programming to purchasers
				  by any means now in existence or that may be developed. The term includes, but
				  is not limited to, direct broadcast satellite service (DBS); subscription
				  television service (STV); satellite master antenna television service (SMATV);
				  master antenna television service (MATV); multipoint distribution service
				  (MDS); multichannel multipoint distribution service (MMDS); fixed programming;
				  any audio portion of a video program; streaming video programming provided via
				  the Internet or other technology, regardless of the type of device used by the
				  purchaser to receive the service; video on demand services or subscription
				  services that allow purchasers to choose from a library of available content;
				  and any other video programming provided in exchange for consideration. The
				  term does not include the provision of tangible personal property, such as
				  video content that has been downloaded by the purchaser or is stored on a
				  compact disc or other physical media, or the provision of telecommunications
				  services, as defined in §
											3.344
				  of this title.
(5) Fixed physical
				  connection--The place at a purchaser's residence or business where the cable
				  service provider or its agent, or the purchaser, by agreement with the cable
				  service provider, has installed any materials or equipment that connect the
				  purchaser to the provider's cable system. For example, a coaxial cable
				  connection at a distribution box or an outdoor antenna or dish that connects to
				  a satellite receiver is a fixed physical connection. The connection of
				  equipment, such as a personal computer, Internet-ready television, or other
				  device that allows the purchaser to view content that is not provided directly
				  by the cable service provider, does not create a fixed physical
				  connection.
(6) Nomadic access--The
				  ability to access cable television service or bundled cable service from
				  multiple locations with or without the use of a fixed physical
				  connection.
(7) Point of
				  delivery--The physical address of the purchaser's fixed physical connection or,
				  in the absence of such connection, the physical address of the purchaser at
				  which the cable television or bundled cable service is considered to be
				  received, as determined in subsection (g)(3) of this section.