| Texas sales tax permit number or the
sales tax permit number or registration number issued by its home
state. Effective for billing periods that begin on or after August
1, 2002, these out-of-state customers do not owe Texas sales tax on
roaming charges incurred while visiting or traveling through Texas.
(g) Taxable purchases. Subject to the provisions of
subsections (e) and (f) of this section, a telecommunications service
provider owes sales or use tax on all tangible personal property and
services that are used to provide the service. See §3.346 of
this title (relating to Use Tax), §3.281 of this title (relating
to Records Required; Information Required), and §3.282 of this
title (relating to Auditing Taxpayer Records).
(h) Local tax.
(1) Subject to the provisions of paragraph (2) of this
subsection, jurisdictions that impose local sales and use taxes may
repeal the local sales tax exemption on telecommunications services.
See Publication 96-339 (Jurisdictions That Impose Local Sales Tax
on Telecommunications Services) for a list of jurisdictions that impose
local taxes on telecommunications services.
(2) Taxable interstate long-distance telecommunications
are only subject to state sales tax. Local taxing jurisdictions may
not repeal the local sales tax exemption on interstate long-distance
telecommunications services.
(3) A seller of taxable telecommunications services,
with the exception of mobile telecommunications services as explained
in paragraph (4) of this subsection and prepaid wireless telecommunications
services as explained in paragraph (6) of this subsection, must collect
local sales taxes based on the location from which the telecommunications
service originates. If the point of origin cannot be determined, the
telecommunications service provider must collect local taxes based
on the address to which the telecommunications service is billed.
(4) A seller of mobile telecommunications services
must collect local sales taxes based on the place of primary use as
defined in subsection (a)(8) of this section and per Tax Code, §151.061.
The location from which a mobile telecommunications service originates
does not determine whether the service is exempt or is subject to
state or local sales tax.
(5) A seller of telephone prepaid calling cards is
not selling a telecommunications service and must collect state and
local sales or use tax on the sale of the cards in the same manner
as sales of other tangible personal property.
(6) A seller of prepaid wireless telecommunications
services as defined in subsection (a)(9) of this section must collect
local tax based on the business address of the seller when the sale
occurs in Texas in person. However, if the sale occurs over the telephone
or Internet, tax is due if the primary business address of the purchaser
or residential address of the purchaser is in Texas.
|
| Source Note: The provisions of this §3.344 adopted to be effective December 30, 1985, 10 TexReg 4810; amended to be effective April 1, 1988, 13 TexReg 1342; amended to be effective April 18, 2000, 25 TexReg 3289; amended to be effective October 21, 2010, 35 TexReg 9329; amended to be effective January 10, 2016, 41 TexReg 486 |
