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“Data processing service” includes word processing, data entry, data retrieval, data search, information compilation, payroll and business accounting data production, the performance of a totalisator service with the use of computational equipment required by Subtitle A-1, Title 13, Occupations Code (Texas Racing Act), and other computerized data and information storage or manipulation. “Data processing service” also includes the use of a computer or computer time for data processing whether the processing is performed by the provider of the computer or computer time or by the purchaser or other beneficiary of the service. “Data processing service” does not include the transcription of medical dictation by a medical transcriptionist. “Data storage,” as used in this section, does not include a classified advertisement, banner advertisement, vertical advertisement, or link when the item is displayed on an Internet website owned by another person.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 151.0035. “Data Processing Service” - last updated April 14, 2021 | https://codes.findlaw.com/tx/tax-code/tax-sect-151-0035.html
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