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Data Processing Services
Examples
Taxable Services
- Computerized Business Accounting
- Payroll Services
- Word Processing Services
Computerized Data Information
- Storage and Manipulation
- Inventory Control Data
- Systems Analysis and Programming Services
- Computer Time Sharing
- Laser and Optical Scanning
- Billing Services
Data Conversion Services
- Converting Raw Data to Microfiche, etc.
- Statistical Analysis Services
- List Maintenance
- Data Base management
- Library Management
- Desk Top Publishing
Software Development and Sales
- System Software
- Application Software
Data Entry Services
- Keypunch
- Key to Tape
- Key to Diskette
- Programming
- Key Verification
- Data Communication
Data Processing Consulting Services
- Specifying Computer Hardware Configurations
- Evaluating Technical Processing Characteristics
- Computer Programming or Software Development
Non-Taxable Services
- Performing accounting, legal and insurance services in which data processing services are incidental.
- Consultant hired by the company to do a study on management information needs; the consultant mentioned in his report that the computer system needed to be upgraded.
- Telecommunication Line Charges
- Computer Training Courses (not in conjunction with the sale of software)
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