

web hosting, web site creation and maintenance.accounts payable or receivable preparation.Twenty percent of the charge for data processing services is exempt from tax.Įxamples of data processing include the following: Using a computer for word processing, data entry, production, compilation, storage or manipulation is a taxable data processing service. See Rule 3.343, Credit Reporting Services, and Publication 94-106, Credit Reporting Services. Tax is due on credit reporting services if the address of the credit applicant is in Texas at the time of the request for a report, and the person who requested the credit report is in Texas or is doing business in Texas. A credit report is any statement that has a bearing on a person’s credit worthiness. Credit Reporting ServicesĬreation or delivery of a credit report (or any part of a credit report) for a fee or any other consideration is a credit reporting service. See Rule 3.313, Cable Television Service. This applies to both residential and nonresidential customers. Satellite television service provided directly to a customer’s premises is exempt from local sales and use tax. any audio portion of a video program, streaming video programming and video on demand services.multichannel multipoint distribution service (MMDS).master antenna television service (MATV).satellite master antenna television service (SMATV).direct broadcast satellite service (DBS).Cable Television Services and Bundled Cable ServicesĬable television service is the distribution of video programming, with or without the use of wires, to subscribing or paying customers. Taxable amusement services include sightseeing tours, online games, fortune telling and similar activities. carnivals, country clubs, amusement parks and other similar events and venues.

participatory sports and games played in bowling alleys, health clubs and fitness centers, skating rinks and swimming pools, or played on paintball fields, go-cart raceways, mudding pits, and golf courses.sporting events such as automobile races, horse races, rodeos, football and baseball games, including skybox rentals.

exhibitions and displays, including antique shows, auto shows and museums.
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The term "taxable services" is defined in Tax Code Section 151.0101, Taxable Services to include 17 broad categories of services.
