When did charges for intrastate facsimile transmissions become taxable in Texas?

Plain-English summary

Charges for intrastate facsimile transmissions became taxable on October 1, 1985. The letter amended an earlier January 6, 1983 response because new legislation added intrastate telecommunications services to taxable services.

The quoted definition covered electronic or electrical transmission, conveyance, routing, or reception of sounds, signals, data, or information through listed or future technologies. It excluded storing information for later retrieval and processing—or receiving and processing—information to change its form or content.

Common questions

Were intrastate fax-transmission charges taxable immediately when the letter was issued? The letter says they would become taxable on October 1, 1985.

Why did the result change? New legislation placed intrastate telecommunications services within taxable services.

Did the reproduced record include the proposed rule? No. The letter says it was enclosed, but the enclosure is not reproduced.

Citations and references

• Tex. Tax Code Section 151.0101(a) — cited for taxable services and the telecommunications-services definition.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/8508L0663E04

Original ruling text

August 9, 1985

Dear ***:

I wish to amend ***'s letter of January 6, 1983 in light of recent
legislation. This legislation places intrastate telecommunications services
under section 151.0101 (a) "taxable services" and takes effect October 1, 1985.

The statute defines telecommunications services as:

"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."

Based on this information, your charges for intrastate facsimile transmissions
will become taxable on October 1. I am enclosing a copy of the proposed rule for
your information.

If you have any questions or need more information, please call us at
1-800-252-5555 toll free from anywhere in Texas. You may write us at the Tax
Administration Division.

Sincerely,,

Tax Policy Section
Tax Administration Division