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Texas Tax Code - TAX § 151.0038. “Information Service”

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) “Information service” means:

(1) furnishing general or specialized news or other current information, including financial information, unless furnished to:

(A) a newspaper or to a radio or television station licensed by the Federal Communications Commission; or

(B) a member of a homeowners association of a residential subdivision or condominium development, and is furnished by the association or on behalf of the association; or

(2) electronic data retrieval or research.

(b) In this section, “newspaper” has the meaning assigned by Section 151.319(f).

(c) “Information service” does not include the furnishing of an academic transcript.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 151.0038. “Information Service” - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-151-0038/

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