Case No. 03-20-00391-CV, Tex. Ct. App. (2/25/22). In a case involving a law firm’s purchases of loan document packages, a Texas Court of Appeals (Court) reversed a trial court ruling to hold that based on the underlying facts and contracts at issue, surrounding legal context, and “other evidence of record,” the essence of the transactions at issue is the provision of taxable data-processing services pursuant to 34 Tex. Admin. Code section 3.330(a)(1).