| a purchaser's account
is associated with fixed physical connections at two or more locations,
and the purchaser incurs a separately stated charge for video programming
that is provided by means of nomadic access, then the point of delivery
is the location of the fixed physical connection designated by the
purchaser prior to or at the time of purchase.
(B) Service delivered by mobile telecommunications
service provider. If the purchaser's account does not have a fixed
physical connection, and if the cable service provider is also a mobile
telecommunications service provider, then the point of delivery to
the purchaser is the purchaser's place of primary use of the mobile
telecommunications service, as that term is defined in §3.344
of this title.
(C) Service delivered without a fixed physical connection.
If the purchaser does not have a fixed physical connection, and the
cable service provider is not a mobile telecommunications service
provider, then the point of delivery shall be:
(i) the purchaser's mailing address in this state.
For example, if there is no fixed physical connection, but the cable
service provider sends invoices to the purchaser at a mailing address
in this state, or has on file in its books and records for the purchaser
a mailing address in this state, then the purchaser's Texas mailing
address is the point of delivery. A cable service provider acting
in good faith may rely upon a statement from a purchaser regarding
the purchaser's mailing address as provided in paragraph (4) of this
subsection, in which case the provider will not be held liable for
any additional tax, penalty, or interest if the comptroller subsequently
determines that the statement is invalid; or
(ii) the address in this state that is associated with
the payment instrument used by the purchaser to pay for the service,
but only if the cable service provider cannot determine, or the purchaser
has not provided, a mailing address in this state under clause (i)
of this subparagraph.
(4) Purchaser's rights and remedies.
(A) Mailing address. If the point of delivery to the
purchaser is not a fixed physical connection under paragraph (3)(A)
of this subsection or the place of primary use under paragraph (3)(B)
of this subsection, then the purchaser may contact the cable service
provider to provide an accurate mailing address or to update the mailing
address already in the provider's books and records. The cable service
provider must then collect local tax on the sale of cable television
and bundled cable service to the purchaser based upon the point of
delivery determined in accordance with paragraph (3)(C)(i) of this
subsection using the information provided by the purchaser.
(B) Refund. If a cable service provider collects local
sales tax from a purchaser in error, then the purchaser may request
a refund of that local sales tax from the comptroller in accordance
with the procedures set forth in §3.325 of this title (relating
to Refunds and Payments Under Protest).
(5) Nomadic access. If a purchaser has an account with
nomadic access, the point of delivery is determined in accordance
with paragraph (3) of this subsection.
(6) Tangible personal property. Tangible personal property
that is transferred to the care, custody, and control of the purchaser
as an integral part of a cable television or bundled cable service
is regarded as a component of that service and is subject to local
tax based upon the point of delivery to the purchaser in accordance
with paragraph (3) of this subsection. A cable service provider is
responsible for collecting local tax in accordance with Tax Code,
Title 3, Subtitle C on any other sale, lease, or rental of tangible
personal property. When a cable service provider charges a single
price for the provision of both cable television or bundled cable
service and tangible personal property that is not an integral part
of that service, such as the rental of compact discs containing video
programming, then the cable service provider must identify in its
contracts, invoices, or books and records that portion of each charge
that is attributable to the provision of tangible personal property
and must collect local sales tax upon that amount in accordance with
the provisions of the Tax Code governing the application of local
tax to the sale of tangible personal property.
(7) Other taxable services.
(A) A cable service provider providing a service other
than cable television or bundled cable service through a cable system
is responsible for collecting local tax on the separately stated charges
for that service in accordance with Tax Code, Title 3, Subtitle C,
or, if applicable, the specific provisions of the section of the title
that address the services provided. For example, a cable service provider
who provides an information service for a separate charge must collect
the local tax due on that charge in accordance with the provisions
of Tax Code, §321.203 and §323.203.
(B) A service provider, other than a cable service
provider, who provides services through a cable system is responsible
for collecting local tax on those services in accordance with Tax
Code, Title 3, Subtitle C, or, if applicable, the specific provisions
of the section of the title that address the services provided.
|
| Source Note: The provisions of this §3.313 adopted to be effective December 12, 1984, 9 TexReg 6089; amended to be effective June 25, 1991, 16 TexReg 3195; amended to be effective August 12, 2007, 32 TexReg 4765; amended to be effective February 16, 2014, 39 TexReg 770 |
