CCH (cch.taxgroup.com) reports:
A purchaser of computer software was liable for Texas sales and use tax on charges for installation, implementation, and maintenance services that were associated with the software and provided by the seller of the software.
Tax was applicable to certain software services only when the services were performed by the vendor of the software. The fact that the taxpayer could have hired a third party to perform the services at issue did not alter the taxability of those services.
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