1987-06-22 Regular Meeting - Laserfiche WebLink

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• • 1 STATE OF TEXAS COMPTROLLER OF PUBLIC ACCOUNTS STATE SALES AND USE TAX Rule 3.344. Telecommunications Services. (§151.008(b), §151.0103, §151.0104, §151.025, §151.302, §151.305(b), §151.323, art. 1066c §66(1)(f), art. 1118x §116(B)(c)(7), art. 1118y §16(f)(2)). (a) Definitions. (1) Basic local exchange telephone service - The provision by a telephone company of each access line and each dial tone to a fixed location for sending and receiving telecommunications in the telephone company's local exchange network. Services will be considered to be basic whether the customer has access to a private line or a party line or whether the customer has limited or unlimited access. It does not include interstate or intrastate long-distance telecommunication service. (2) Interstate long-distance telecommunication - A service which originates i n thi s state but which i s completed outside Texas or originates outside this state but is completed in Texas. (3) Intrastate long-distance telecommunication - A service which originates in this state and is completed in this state, but does not include service which originates and is completed in the same local exchange area. (4) Seller - Any person selling telecommunications services including a hotel, motel, owner or lessor of an office, residential building or development that contracts and pays for telecommunications services for resale to guests or tenants. (5) Taxable service - telecommunications services. (6) Telecommunications services - The electronic or electrical transmission, conveyance, routing, or reception of sounds, signals, data, or information utilizing wires, cable, radio waves, microwaves, satellites, fiber optics or any other method now in existence or that may be devised, including but not limited to long-distance telephone service. The storage of data or other information for subsequent retrieval or the processing, or reception and processing, of data or information intended to change its form or content are not included in "telecommunications services." (7) Telephone company - A person who owns or operates a telephone line or a telephone network in this state, charges for its use, and is Effective Date: December 30, 1985