Sec. 151.325.  BASIC FEE FOR INTERNET ACCESS SERVICE.  (a)  The sale, use, or other consumption in this state of Internet access service is exempted from the taxes imposed by this chapter in an amount not to exceed the first $25 of a monthly charge.
(b)  The exemption provided by this section applies without regard to:
(1)  whether the Internet access service is bundled with another service, including any other taxable service listed in Section 151.0101(a);  or
(2)  the billing period used by the service provider.
(c)  The exemption in this section applies to the total sales price the service provider charges for Internet access to a purchaser, without regard to whether the service provider charges one lump-sum amount or separately bills the purchaser for each user.
Added by Acts 1999, 76th Leg., ch. 394, Sec. 6, eff. Oct. 1, 1999.