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And I thought , as a member of Professor Blackburn 's discipline , having the knowledge of what this event was about , as a professional courtesy , I would make him aware of that . Companies providing server space to Texas residents are required to collect Texas tax if they have representation in Texas . That means that Internet access providers are not subject to the TIF assessment . The first one was that when I read it , with my biology degree , I had trouble reading some of it . Since that time , Internet access companies have given us more information , and we have determined that this service is not a telecommunications service , but an information service . We included Internet access providers in our list of companies that owe the TIF assessment . Section 602 of that act exempts direct-to-home satellite service from local ( i.e ., city , county , transit or special purpose district ) sales and use tax . A motor carrier based outside of Texas ( without property , representation , or other connections in Texas ) formed a Texas subsidiary to operate a Texas terminal and to provide brokerage services for the " parent " carrier and unrelated carriers . Internet access services are still subject to sales tax .