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2023 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 151.0031. "Computer Program"
Universal Citation:
TX Tax Code § 151.0031 (2023)
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Sec. 151.0031. "COMPUTER PROGRAM". "Computer program" means a series of instructions that are coded for acceptance or use by a computer system and that are designed to permit the computer system to process data and provide results and information. The series of instructions may be contained in or on magnetic tapes, punched cards, printed instructions, or other tangible or electronic media.
Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 6, Sec. 1, eff. Oct. 2, 1984.
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