Tex. Tax Code § 151.0038

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 151.0038 - "Information Service"
(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.

Tex. Tax Code § 151.0038

Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 140,Sec. 1, eff. 10/1/2023.
Acts 1995, 74th Leg., ch. 1000, Sec. 6, eff. Oct. 1, 1995
Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 10, eff. Sept. 1, 1991
Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 5.