Texas Issues Guidance on Refunds for Cable Television, Internet Access, and Telecommunications Providers

Thursday, January 16th, 2014


The Texas Comptroller's office recently published a web page with information on refunds for cable television, internet access, and telecommunications services providers.

The page provides information on a law that went into effect in September 2013 that allows certain service providers to get refunds of tax paid on qualifying purchases. A "qualifying purchase" is tangible personal property that was (1) purchased, leased, or rented by one of these providers or its subsidiary and (2) directly used or consumed in providing cable television service, internet access service, or telecommunications services. Texas sales or use tax must have been paid in the calendar year immediately before the year in which the provider submits a refund request. This refund does not apply to local sales and use taxes.

This refund opportunity is available for providers of cable television, internet access, or telecommunications services. Subsidiaries of these providers may also request a refund.

The web page provides guidance on who is eligible for a refund, how to request a refund, and how refunds are calculated.


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Nevada Exempts Certain Medical Equipment

Monday, June 17th, 2019 -Effective July 1, 2019, Nevada will exempt durable medical equipment, oxygen delivery equipment, and mobility ...

Participatory Sports are Taxable in New York

Friday, June 14th, 2019 -The New York Division of Tax Appeals recently denied a refund claim made by an instructor-led indoor spin clas...

Marketplace Facilitators to Collect Tax in Vermont

Thursday, June 13th, 2019 -Vermont recently passed a bill requiring marketplace facilitators to collect and remit sales tax on retail sal...

Agricultural Rotary Cutter Taxable in Arkansas

Wednesday, June 5th, 2019 -The Arkansas Department of Finance and Administration (DFA) recently determined that a rotary cutter used in t...

Wholesale Exemption Applies to Meals Purchased by...

Monday, June 3rd, 2019 -The Colorado Supreme Court recently ruled that a food service vendor made exempt wholesale sales of food and f...

Specialized Tools to Install Prosthetic Devices are...

Friday, May 31st, 2019 -The Wisconsin Tax Appeals Commission recently ruled that specialized tool kits used to install prosthetic devi...