Last week, I posted a brief summary of sales tax issues related to software and computer programs. However, as the characterization and taxability of “data processing” is such a complex and hotly ...

On March 28, 2025, the Texas Comptroller of Public Account (the “Comptroller”) finalized amendments to Rule 3.330, Data Processing Services, for purposes of the Texas sales and use tax. The amended ...

Making the transition from manual to computerized billing can transform the way a medical, dental or veterinary practice handles its procedures as well as its data. Because of the extent to which ...