A taxpayers” claim for a refund of tax assessed on security services performed by off-duty peace officers was denied. A licensed security services contractor charged the taxpayer a separately-stated per hour fee for each officer, scheduling, and payroll. The taxpayer agreed the scheduling and payroll fees were taxable, but that the peace officers compensation should be considered nontaxable law enforcement services which are excluded from taxable security services. This contention was denied because the exclusion requires the off-duty officers’ services to be purchased directly from the officer. The taxpayer purchased the service from the contractor who then arranged for the service by the peace officers. (Decision, Hearing No. 49,043, Texas Comptroller of Public Accounts, March 28, 2008, released August 2008)