According to the Texas Comptroller's Office, the following services are taxable.
Data processing
Using a computer for word processing, data entry, data production, or compilation, storage, and manipulation of information. Examples of data processing include check preparation, accounts payable or receivable preparation, and web site creation, storage and maintenance. Merely using a computer as a tool to help perform a professional service is not a data processing service.
Information services
Furnishing general or specialized news or other current information or electronic data research or retrieval. News syndicates, financial reporters, and investment researchers must collect tax on their services. These services are not taxable, however, when provided to Federal Communications Commission (FCC)-licensed radio or television stations or newspapers published daily, weekly, or other short interval.
