Tax Code › Title 2 › Chapter 151 › Subchapter A

Texas Tax Code § 151.01032

"telephone Prepaid Calling Card"

Limited Sales, Excise, and Use Tax · General Provisions

"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.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 1997, 75th Leg., ch. 1040, Sec. 15, eff. Sept. 1, 1997.