Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter MM - TEXAS PREPAID WIRELESS 9-1-1 EMERGENCY SERVICE FEE › Section 3.1271 - Prepaid Wireless 9-1-1 Emergency Service Fee

Current through Reg. 49, No. 28; July 12, 2024
(a) Application of Tax Code, Chapter 151. The
				  statutory provisions, administrative rules, and agency policies applicable to
				  Chapter 151 will apply as deemed necessary by the comptroller for
				  administration of the fee to the extent not addressed expressly in this
				  section.
(b) Definitions. The
				  following words and terms, when used in this section, shall have the following
				  meanings, unless the context clearly indicates otherwise.
(1) "Consumer" means a customer, person,
				  purchaser or subscriber of a prepaid wireless telecommunication service or the
				  user of a prepaid wireless telecommunication service.
(2) "Fee" means the prepaid wireless 9-1-1
				  emergency service fee a seller collects from a consumer in the amount required
				  under Health and Safety Code, §
											771.0712.
(3) "Mobile telecommunications service" means
				  the provision of a commercial mobile radio service, as defined in
				  47
				  C.F.R.20.3 of the Federal Communications
				  Commission's (FCC) regulations in effect on June 1, 1999 under the Mobile
				  Telecommunications Sourcing Act (4
				  U.S.C. §§116 -
				  126). The term
				  includes cellular telecommunications services personal communications services
				  (PCS), specialized mobile radio services, wireless voice over Internet protocol
				  services, and paging services. The term does not include telephone prepaid
				  calling cards or air-ground radio telephone services as defined in
				  47
				  C.F.R.22.99 of FCC regulations in effect on
				  June 1, 1999.
(4) "Prepaid wireless
				  telecommunication service" means a mobile telecommunications service that
				  allows a person to access 9-1-1 emergency communication services and is paid
				  for entirely in advance.
(5)
				  "Purchase price" means the total amount paid for a prepaid wireless service,
				  valued in money without a deduction for:
(A)
				  the cost of items sold, leased, or rented with the service;
(B) the materials used, labor or service
				  employed, interest, losses, or other expenses;
(C) the transportation or delivery;
				  or
(D) other charges incident to
				  the performance of a prepaid wireless service.
(6) "Retail transaction" means an individual
				  purchase of a prepaid wireless telecommunication service from a seller for any
				  purpose other than a sale for resale.
(7) "Sale for resale" means a sale of a
				  prepaid wireless telecommunication service to a purchaser who acquires the
				  service for the purpose of reselling it in the United States in the normal
				  course of business either in the form or condition in which it is purchased or
				  as an integral part of a taxable item as defined by Tax Code, Chapter
				  151.
(8) "Seller" means a person
				  who sells prepaid wireless telecommunication services to any consumer. The term
				  includes "seller" and "retailer" as defined by Tax Code, §
											151.008.
(9) "Wireless service provider" means a
				  provider of commercial mobile service under the Federal Telecommunication Act
				  of 1996, §332(d), (47
				  U.S.C. §151 et seq.), Federal
				  Communications Commission rules, and the Omnibus Budget Reconciliation Act of
				  1993 (Pub. L. No.
				  103-66), and includes a provider of wireless
				  two-way communication service, radio-telephone communications related to
				  cellular telephone service, network radio access lines or the equivalent, and
				  personal communication service. The term does not include a provider of:
(A) a service whose users do not have access
				  to 9-1-1 emergency services;
(B) a
				  communication channel used only for data transmission;
(C) a wireless roaming service or other
				  nonlocal radio access line service; or
(D) a private telecommunications
				  service.