When Texas customers purchased information services over the Internet from companies that sold their information on a nation wide basis, 80% of the transaction was considered taxable. In Texas, 20% of the value of the sale of information services is exempt from state and local tax. However, if these were out-of-state customers, but still accessed information both within and outside Texas, they would be only exempt from Texas sales and use tax if they provided an exemption certificate. (Texas Comptroller of Public Accounts, TX-Letter 200202787L, February 28, 2002)