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)