Tex. Tax Code § 151.0102
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
"Telephone answering services" means the receiving and relaying of telephone messages by a human operator. The term does not include the automated receiving and relaying of telephone messages included within the definition of "telecommunications services" under Section 151.0103.
Tex. Tax Code § 151.0102