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2019 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"
Universal Citation:
TX Tax Code § 151.0102 (2019)
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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.
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