TEXAS: S&U Tax: Bookkeeper's Data Processing Services Taxable

According to Letter No. 200607779L from the Texas Comptroller of Public Accounts, when a bookkeeper merely enters data and records that are compiled or created by a client and does not analyze, review, or modify the results or apply his or her knowledge of accounting principles and tax laws, the ser...

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Bibliographic Details
Published inState Tax Review Vol. 67; no. 49; p. 19
Format Trade Publication Article
LanguageEnglish
Published Chicago CCH Incorporated: Federal and State Tax 07.12.2006
Subjects
Accounting
Bookkeeping
Data processing
Sales taxes
State taxes
Use taxes
United States > US
Texas
Online AccessGet full text
ISSN0162-1750

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Summary:According to Letter No. 200607779L from the Texas Comptroller of Public Accounts, when a bookkeeper merely enters data and records that are compiled or created by a client and does not analyze, review, or modify the results or apply his or her knowledge of accounting principles and tax laws, the services are subject to Texas sales and use tax as data processing services when they are performed using a computer.
ISSN:0162-1750