In a fact-intensive ruling, the Texas Comptroller determines that the multistate benefit exemption does not apply to the purchase of various services performed in connection with computer software. To qualify for the multistate benefit exemption (which only applies to services that became taxable after 9/1/1987), the Comptroller explains that a taxpayer must prove by clear and convincing evidence that it operates in more than one state, and that the service that is purchased supports a separate, identifiable segment of the business rather than the general administration or operation of the business.