35 Business consulting services in the field of electronic tax filings
36 Electronic funds transfer services and electronic payments
38 Electronic data interchange network services; electronic transmission and reception of data, documents and information via computer; and electronic mail services in the field of electronic tax filings
41 Educational services, namely, conducting workshops and seminars in the fields of automated preparation and filing of tax returns
42 Professional, technical and consulting services in the nature of help desk services in the field of electronic tax filings