Section 151.0101 - "Taxable Services"(a) "Taxable services" means:(2) cable television services;(4) motor vehicle parking and storage services;(5) the repair, remodeling, maintenance, and restoration of tangible personal property, except:(B) a ship, boat, or other vessel, other than:(i) a taxable boat or motor as defined by Section 160.001;(ii) a sports fishing boat; or(iii) any other vessel used for pleasure;(C) the repair, maintenance, and restoration of a motor vehicle; and(D) the repair, maintenance, creation, and restoration of a computer program, including its development and modification, not sold by the person performing the repair, maintenance, creation, or restoration service;(6) telecommunications services;(7) credit reporting services;(8) debt collection services;(10) information services;(11) real property services;(12) data processing services;(13) real property repair and remodeling;(15) telephone answering services;(16) Internet access service; and(17) a sale by a transmission and distribution utility, as defined in Section 31.002, Utilities Code, of transmission or delivery of service directly to an electricity end-use customer whose consumption of electricity is subject to taxation under this chapter.(b) The comptroller shall have exclusive jurisdiction to interpret Subsection (a) of this section. Acts 2001, 77th Leg., ch. 1420, Sec. 18.008, eff. Sept. 1, 2001 Acts 1999, 76th Leg., ch. 405, Sec. 54, eff. Sept. 1, 1999 Acts 1999, 76th Leg., ch. 394, Sec. 2, eff. Oct. 1, 1999 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.021(a) Acts 1989, 71st Leg., ch. 1249, Sec. 1, eff. Oct. 1, 1989 Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 12 Amended by Acts 1985, 69th Leg., ch. 206, Sec. 3, eff. Oct. 1, 1985Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 2, eff. Oct. 2, 1984.