Last week, I posted a brief summary of sales tax issues related to software and computer programs. However, as the characterization and taxability of “data processing” is such a complex and hotly ...

A machine that processes data. Essentially, all computers are machines that process data by calculating, comparing and copying the data. See data processing and 3 C's. THIS DEFINITION IS FOR PERSONAL ...

Data storage and data processing have always been separate functions, but what if they could be unified and achieve much better performance? That’s the promise of computational storage. Although media ...

On March 28, 2025, the Texas Comptroller of Public Account (the “Comptroller”) finalized amendments to Rule 3.330, Data Processing Services, for purposes of the Texas sales and use tax. The amended ...