Information Services and Data Processing Services

Tex. Tax Code § 151.351, under Limited Sales, Excise, and Use Tax.

Tex. Tax Code § 151.351

Sec. 151.351. INFORMATION SERVICES AND DATA PROCESSING SERVICES. There is exempted from the taxes imposed by this chapter 20 percent of the value of information services and data processing services. Added by Acts 1999, 76th Leg., ch. 394, Sec. 8, eff. Oct. 1, 1999.