A manufacturer was subject to Texas sales and use taxes on software installation charges. The fees, charged by a software vendor for installing the software on the taxpayer’s server in Texas, were taxable as part of the sales price of tangible personal property. Although the taxpayer claimed that a portion of the software was installed on servers outside of Texas, it failed to provide suitable documentation that any part of the installation fees related to out-of-state installations. (Texas Comptroller of Public Accounts Decision, Hearing No. 43,965)