Texas Tax Code 151.108 – Internet Hosting
Current as of: 2024 | Check for updates
|
Other versions
(a) In this section, “Internet hosting” means providing to an unrelated user access over the Internet to computer services using property that is owned or leased and managed by the provider and on which the user may store or process the user’s own data or use software that is owned, licensed, or leased by the user or provider. The term does not include telecommunications services.
(b) A person whose only activity in this state is conducted as a user of Internet hosting is not engaged in business in this state.
Terms Used In Texas Tax Code 151.108
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Property: means real and personal property. See Texas Government Code 311.005
(c) A person providing Internet hosting is not required to:
(1) examine a user’s data to determine the applicability of this chapter to a user;
(2) report to the comptroller about a user’s activities; or
(3) advise a user as to the applicability of this chapter.