Sec. 151.010.  TAXABLE ITEM.  "Taxable item" means tangible personal property and taxable services.  Except as otherwise provided by this chapter, the sale or use of a taxable item in electronic form instead of on physical media does not alter the item's tax status.
Acts 1981, 67th Leg., p. 1547, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 1, eff. Oct. 2, 1984;  Acts 2001, 77th Leg., ch. 1263, Sec. 13, eff. Oct. 1, 2001.