Tex. Tax Code § 182.021 — DEFINITIONS

In this subchapter: (1) "Utility company" means a person: (A) who owns or operates a gas or water works, or water plant used for sale and distribution within an incorporated city or town in this state; or (B) who owns or operates an electric light or electric power works, or light plant used for sale and distribution within an incorporated city or town in this state, or who is a retail electric provider, as that term is defined in Section 31.002 , Utilities Code, that makes sales within an incorporated city or town in this state; provided, however, that a person who owns an electric light or electric power or gas plant used for distribution but who does not make retail sales to the ultimate consumer within an incorporated city or town in this state is not included in this definition. (2) "Business" means the providing of gas, electric light, electric power, or water. (3), (4) Repealed by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 17.06, eff. Sept. 1, 1991. Acts 1981, 67th Leg., p. 1715, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 3, Sec. 5.02, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 17.06, eff. Sept. 1, 1991; Acts 1999, 76th Leg., ch. 405, Sec. 55, eff. Sept. 1, 1999. Amended by: Acts 2017, 85th Leg., R.S., Ch. 102 (S.B. 559 ), Sec. 1, eff. May 23, 2017.