A taxpayer that provided an Internet employment website on which employers could post a company profile and job openings was deemed to be providing taxable data processing services. A Texas Decision Hearing provided that the services were taxable when it obtained information from a customer, entered the data on its website, designed the presentation, and worked through revisions with the customer. In addition, while the uploading of a customer-completed template onto its website was not a taxable data processing service, the lump-sum charge of these services rendered the entire amount subject to tax. (Decision, Hearing No. 45,694, Texas Comptroller of Public Accounts, November 2006)