A Texas company used a toll-free national telephone number for advertising purposes when selling its customers’ motor vehicle parts. The solicitations were not taxable as data processing services, but remained exempt as advertising services. The state argued that the company utilized computers and telephones in providing its service however, this was not enough to qualify it as taxable data processing services since the essence of the services were “materially indistinguishable” from advertising in newspaper classified ads, which are exempt advertising services in the state of Texas. (Decision, Hearing No. 39,557, Texas Comptroller of Public Accounts, March 10, 2004.)