And the amazing result as stated in the "google search":

Remember that within each category of services, states can still have drastically different regulations.  For instance, both Florida and Iowa are marked as taxing “business services,” even though Iowa taxes a wide range of these services and Florida only taxes security and detective services.

For more details about the specific tax liability of your business in individual states, consult state Departments of Revenue for additional information.

Not sure I would want to sit in front of a taxing authority with a google search as my defense.