Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Telecommunications Infrastructure Fund

Filing and Paying


Tax News

Telecommunications Infrastructure Fund

An assessment is imposed on firms that sell telecommunications services to end users.

The Telecommunications Infrastructure Fund was repealed by the 80th legislature. The effective date of the repeal is September 1, 2008. Accordingly, revenue from sales of telecommunications services occurring after August 31, 2008, will not be subject to the TIF assessment.

Rate Details and Other Information


1.25% (.0125) of receipts from taxable telecommunications services that are subject to sales tax.

Due Date

Quarterly: last day of the month following the end of the calendar quarter.

Electronic Reporting

Not at this time.

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