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 3.345 - Annual Refund Program for Providers of Cable Television, Internet Access, or Telecommunications Services

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) Cable television services--This term has
				  the meaning as assigned by §
											3.313
				  of this title (relating to Cable Television Services).
(2) Data processing services--This term has
				  the meaning as assigned by §
											3.330 of
				  this title (relating to Data Processing Services).
(3) In or during--Within the course of an
				  actual activity, such as transmission or routing. For example, a cable carrying
				  a cable television services' signal to a customer's home is used in or during
				  the conveyance of the signal in order to provide cable television services. In
				  contrast, equipment merely used while the cable is carrying the signal, such as
				  office furniture or an air conditioning system, is not used in or during the
				  conveyance of the services.
(4)
				  Information services--This term has the same meaning as assigned by §
											3.342 of
				  this title (relating to Information Services).
(5) Internet access services--This term has
				  the same meaning as assigned by §
											3.366 of
				  this title (relating to Internet Access Services).
(6) Provider--A seller, as defined by §
											3.286
				  of this title (relating to Seller's and Purchaser's Responsibilities, including
				  Nexus, Permits, Returns and Reporting Periods, Collection and Exemption Rules,
				  and Criminal Penalties) and §
											3.344
				  of this title (relating to Telecommunications Services), who supplies or
				  otherwise makes available cable television services, Internet access services,
				  or telecommunications services to the public, or a segment of the public, for
				  consideration.
(7) Qualifying
				  purchase--Tangible personal property:
(A)
				  purchased, leased, or rented by a provider or a subsidiary of a provider on
				  which sales and use tax was paid by the provider or the subsidiary;
				  and
(B) that is directly used or
				  consumed by the provider or the subsidiary in or during:
(i) the distribution of cable television
				  services by the sending or relaying of video programming for the fulfillment of
				  cable television services, to subscribing or paying customers;
(ii) the provision of Internet access
				  services by making available to the public, or a segment of the public, for
				  consideration the means or method by which users can connect individual
				  computer terminals, computers, mobile devices, or computer networks to the
				  Internet; or
(iii) the transmission
				  by the process of creating, converting, sending, or propagating, for reception
				  elsewhere, sounds or symbols into an analog or digital information signal, by
				  telegraph, telephone, satellite, facsimile, or any other method now in
				  existence or that may be devised, including Voice over Internet Protocol
				  (VoIP), via any medium, such as wire, coaxial cable, microwave, optical fiber,
				  or radio frequency; conveyance by the carriage, as by an outdoor telephone line
				  or a satellite beam; routing by the selection of conveyance pathways; or
				  reception by the acquisition, as by a satellite dish, of a telecommunications
				  services' signal, where the transmission, conveyance, routing, or reception is
				  specific to the direct provision of the services to the customer or a general
				  or limited area, whether the signal remains in its original form or is
				  subsequently amplified, filtered, encoded, decoded, or otherwise
				  altered.
(C) Qualifying
				  purchases do not include supporting or ancillary functions, such as office
				  operations, field operations, marketing, transportation, warehousing, data
				  storage, or similar operations that do not directly result in the distribution
				  of cable television services; the provision of Internet access services; or the
				  transmission, conveyance, routing, or reception of telecommunications
				  services.
(8) Refund
				  request date--
(A) September 2, 2014, for tax
				  paid September 1, 2013, through December 31, 2013, on qualifying purchases made
				  on or after September 1, 2013.
(B)
				  For tax paid on or after January 1, 2014, on qualifying purchases made on or
				  after September 1, 2013, March 31 of the year immediately following the
				  calendar year in which the tax was paid. If March 31 falls on a Saturday,
				  Sunday, or legal holiday, the refund request date will be the next business
				  day. For example, a refund request for taxes paid during calendar year 2014 on
				  qualifying purchases made on or after September 1, 2013, is due by March 31,
				  2015.
(9) Requestor--The
				  provider or subsidiary of a provider submitting the refund request.
(10) Subsidiary of a provider--A subsidiary,
				  as defined in Business Organizations Code, §
											1.002(85),
				  for which a cable television service provider, Internet access service
				  provider, or telecommunications service provider is the parent, as that term is
				  defined in Business Organizations Code, §
											1.002(65).
(11) Telecommunications services--This term
				  has the same meaning as assigned by §
											3.344
				  of this title.