(a) The sale, use, or other consumption in this state of Internet access service is exempted from the taxes imposed by this chapter in an amount not to exceed the first $25 of a monthly charge.(b) The exemption provided by this section applies without regard to:(1) whether the Internet access service is bundled with another service, including any other taxable service listed in Section 151.0101(a); or(2) the billing period used by the service provider.(c) The exemption in this section applies to the total sales price the service provider charges for Internet access to a purchaser, without regard to whether the service provider charges one lump-sum amount or separately bills the purchaser for each user. Added by Acts 1999, 76th Leg., ch. 394, Sec. 6, eff. Oct. 1, 1999.
Texas Legal Code