| 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 |
