In Decision No. 105,442, the Texas Comptroller of Public Accounts denied a telecommunications company’s refund claim for sales and use taxes paid on services related to custom software housed on switches located outside of Texas. The Comptroller ruled that the taxpayer, which had a principal place of business outside the state, did not show by clear and convincing evidence that such charges were eligible for the “multistate benefit exemption” or otherwise should not be included as part of the sales price of the custom computer software.