Telephone Answering Services Receiving and relaying of telephone messages by a human operator is a taxable telephone answering service. Tax is due on the total charge for drawings, blueprints, delineations, and circuit designs and on charges for paper and electronic copies of these items. Data processing does not include the transcription of medical dictation by a medical transcriptionist or internet advertising provided through a classified advertisement, banner advertisement, vertical advertisement, or link when the item is displayed on an Internet website owned by another person. Capella Kincheloe March 1, Motor Vehicle Parking and Storage Services Motor vehicle parking and storage services include charges for parking meters including private and municipally-owned meters ; parking decals and permits; valet parking services; and impound fees. Security Services Security services include any service for which a license is required by the Private Security Bureau of the Texas Department of Public Safety under sections In the state of Texas, the laws regarding tax on shipping and handling costs are relatively simple. We continue to stand with and assist our Texas businesses during these difficult times.