Creating and executing an Internet advertising campaign is a nontaxable service in the state of Texas if performed for a single charge. Also, a charge to place banner advertisements on a web page is not taxable. However, placing an advertisement on a website is considered data processing and taxable if the advertisement is charged as a fee for creation of a web page. (Comptroller of Public Accounts Letter, No. 200402388L, February 17, 2004)