Internet Job Web Site Services Taxable in Texas


Internet

The Texas Comptroller has issued a decision in regards to the taxability of internet job web site services. A website provided an internet employment service where they charged companies to post profiles and jobs for the members of the site to view. The state found that the charges for these services were taxable as “data processing services.” Additional services offered by the web site included job market information and a specialized search package to help companies find qualified candidates. The Comptroller found that both of these additional services qualified as taxable “information services” under Texas law. (Decision, Hearing No. 45,694. Texas Comptroller of Public accounts, August 30, 2006, received November 2006)

(02/12/2007)
(Archived)