Tex. Tax Code § 151.01032
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
"Telephone prepaid calling card" means a card or other item, including an access code, that represents the right to make one or more telephone calls for which payment is made in incremental amounts and before the call is initiated. The term "telephone prepaid calling card" does not include a card sold by mechanical means for consideration of one dollar or less.
Tex. Tax Code § 151.01032