Texas Comptroller rules that certain employee health benefits and retirement administration services are not taxable data processing services

• Use of data processing services for employee health benefits and retirement administration services in Texas is not taxable for sales and use tax purposes
• The services required professional knowledge and skills in physical sciences, accounting principles, and tax law
• The data processing component of these services only facilitated the provision of an overall service that required professional knowledge and skills.

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.