Tex. Tax Code § 151.00394 — INTERNET ACCESS SERVICE

(a) "Internet access service" means a service that enables users to access content, information, electronic mail, or other services offered over the Internet and may also include access to proprietary content, information, and other services as part of a package of services offered to consumers. The term does not include telecommunications services. (b) "Internet access service" does not include any taxable service listed in Section 151.0101 (a), unless the taxable service is provided in conjunction with and is merely incidental to the provision of Internet access service. (c) "Internet access service" is not included in the definitions of "data processing service" and "information service." Added by Acts 1999, 76th Leg., ch. 394, Sec. 1, eff. Oct. 1, 1999. Amended by: Acts 2025, 89th Leg., R.S., Ch. 1141 (S.B. 1405 ), Sec. 7, eff. July 1, 2025. Sec. 151.004. "IN THIS STATE". "In this state" means within the exterior limits of Texas and includes all territory within these limits ceded to or owned by the United States. Acts 1981, 67th Leg., p. 1545, ch. 389, Sec. 1, eff. Jan. 1, 1982. Sec. 151.0045. "PERSONAL SERVICES". "Personal services" means those personal services listed as personal services under Group 721, Major Group 72 of the Standard Industrial Classification Manual, 1972, and includes massage parlors, escort services, and Turkish baths under Group 729 of said manual but does not include any other services listed under Group 729 unless otherwise covered under this chapter, prepared by the statistical policy division of the office on management and budget, office of the president of the United States. The term does not include services provided through coin-operated machines that are operated by the consumer. Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 5, eff. Oct. 2, 1984. Amended by: Acts 2019, 86th Leg., R.S., Ch. 638 (S.B. 1525 ), Sec. 2, eff. June 10, 2019. Sec. 151.0047. "REAL PROPERTY REPAIR AND REMODELING". (a) "Real property repair and remodeling" means the repair, restoration, remodeling, or modification of an improvement to real property other than: (1) a structure or separate part of a structure used as a residence; (2) an improvement immediately adjacent to a structure described by Subdivision (1) of this section and used in the residential occupancy of the structure or separate part of the structure by the person using the structure or part as a residence; or (3) an improvement to a manufacturing or processing production unit in a petrochemical refinery or chemical plant that provides increased capacity in the production unit. (b) In this section: (1) "Increased capacity" means the capability to produce: (A) additional products or services as measured by units per hour or units per year; or (B) a new product or service. (2) "Production unit" means a group of manufacturing and processing machines and ancillary equipment that together are necessary to create or produce a physical or chemical change beginning with the first processing of the raw material and ending with the finished product. (3) "New product" means a product that: (A) has different product properties and a different commercial application than the product previously manufactured or processed by the production unit that produced the previous product; and (B) is not created by straining or purifying an existing product or by making cosmetic changes, such as adding or removing color or odor, to or from an existing product. Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 7. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 11, eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 7, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1040, Sec. 12, eff. Sept. 1, 1997.