Texas – Cable, Internet and Telecommunications Sales Tax Refund Deadline – July 31, 2014

SALT Report 3312 – The deadline for cable television, internet access and telecommunications providers to file refunds available for sales taxes paid for the periods September 2013 through December 2013 is July 31, 2014.  The refund is for the state portion 6.25% and does not apply to local impositions.

A “qualifying purchase” is tangible personal property:

  • purchased, leased or rented by a provider or its subsidiary on which Texas state sales and use tax was paid by the provider or subsidiary;
  • directly used or consumed by the provider or subsidiary in or during the:
    • distribution of cable television service;
    • provision of Internet access service; or
    • transmission, conveyance, routing or reception of telecommunications services; and
  • on which Texas state sales and use tax was paid in the calendar year immediately preceding the calendar year in which the request for refund is submitted.

For Further Information:

Thanks for the correction David Sawyer.

Texas Tax Info CIT Refunds Website

SR 2983