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                                                                  EXHIBIT 2.6

                       TECHNICAL AMENDMENTS TO MERGER AGREEMENT

     THESE TECHNICAL AMENDMENTS TO MERGER AGREEMENT (the "Amendments") are 
made and entered into this 5th day of October, 1998, by and among Precept 
Transportation Services, LLC, a Nevada limited liability company ("Precept 
Transportation"), Precept Business Services, Inc., a Texas corporation 
("Precept"), Garden State Acquisition Corporation, a Texas corporation 
("Merger Sub"), Garden State Leasing & Rent-A-Car Corporation, a New Jersey 
corporation (the "Company") and John Rose (the "Stockholder"); to amend and 
correct certain provisions of that certain Agreement and Plan of Merger dated 
October 2, 1998, to be effective as October 1, 1998, by and among Precept 
Transportation, Precept, Merger Sub, the Company and the Stockholder (the 
"Merger Agreement");

                                       RECITALS

     WHEREAS, the Merger Agreement, as originally writtten, contained certain 
errors and ambiguities that Precept Transportation, Precept, Merger Sub, the 
Company and the Stockholder wish to correct and clarify;

                                      AGREEMENT

     NOW, THEREFORE, in consideration of premises, and the mutual promises 
and covenants hereinafter set forth, the parties hereto, intending to be 
legally bound, agree as follows:

     1.   SECTION 2.5.1.2.   The example at the end of Section 2.5.1.2 of the 
Merger Agreement is hereby amended to reflect that Precept's duty to issue 
additional shares of its Class A Common Stock under such example is subject 
to the condition set forth earlier in that Section that the closing trading 
price of such shares as reported on NASDAQ (or other applicable exchange) 
shall have been below $1.1385 per share for the immediately preceding ten 
(10) consecutive Trading Days prior to the sale described in such example.

     2.   SECTION 2.6.1.  Section 2.6.1 of the Merger Agreement is hereby 
amended by the deletion of the words "except as otherwise provided in the 
Employment Agreement" at the end of such Section and by the addition of the 
following sentence: "Stockholder's profits participation related to any such 
future acquisitions is provided for and shall accrue solely under the 
Employment Agreement."

     3.   SECTION 2.6.2.  Section 2.6.2 of the Merger Agreement is hereby 
amended by the deletion of the words "selected by the Stockholder" in the 
second to last line of that Section.

     4.   SECTION 2.6.4.   The last sentence of Section 2.6.4 of the Merger 
Agreement is hereby amended and restated to read in its entirety as follows:

     "All costs of such audit shall be the responsibility of Stockholder, unless
     the independent accounting firm determines that the amount of any
     additional Earn-Out Payment over and 

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     above that calculated by Precept and due to Stockholder as described 
     above is more than seven and one-half percent (7-1/2%) of the Earn-Out 
     Payment as calculated by Precept, and if the additional payment due is 
     more than such seven and one-half percent (7-1/2%) of that offered by 
     Precept, the costs of audit shall be borne by Precept."

     5.   SECTION 2.6.5.   Section 2.6.5 of the Merger Agreement is hereby 
amended and supplemented by the addition of the following sentence:

     "It is expressly provided, however, that all shares of Parent Class A Stock
     received by Stockholder under any earn out in the Employment Agreement are
     to be received and represent fair value and arms'-length consideration for
     services actually to be rendered by Stockholder only after the Merger
     solely in his capacity as an employee of the Surviving Corporation and as
     agent for Precept Transportation.  Such shares are not a part of the Merger
     Consideration. References to such shares in this Section are therefore for
     convenience only.  Even though certain provisions set forth in this
     Agreement are equally applicable to such shares, such shares are being
     issued for separate consideration and a separate purpose."

     6.   SECTION 2.7.1.  The fifth to last line of Section 2.7.1 of the 
Merger Agreement is hereby amended to delete the word "Transportation" in 
such line.

     7.   SECTION 2.9.1   The first line of Section 2.9.1 of the Merger 
Agreement is hereby amended to delete the word "Transportation" in such line. 

     8.   SECTION 2.9.2   The second line of Section 2.9.2 of the Merger 
Agreement is hereby amended to delete the word "Transportation" in such line. 

     9.   SECTION 3.6   The third line of Section 3.6 of the Merger Agreement 
is hereby amended to delete the word "Transportation" in such line. 

     10.  SECTION 7.3    The parenthetical clause in the last two lines of 
Section 7.3 of the Employment Agreement is hereby amended and restated to 
read in its entirety as follows: "(including  earn-outs or profits 
participations, but not to include wages or salary, provided for under the 
Employment Agreement)."

     11.  SECTION 7.4, FIRST SENTENCE    The first sentence, tenth line of 
Section 7.4 of the Merger Agreement, is hereby amended to delete the word 
"Transportation" in such line. 

     12.  SECTION 7.4, THIRD SENTENCE   The third sentence of Section 7.4 of 
the Merger Agreement is hereby amended and restated to read in its entirety 
as follows: 

     "The Indemnified Parties shall provide all reasonable cooperation in
     connection with any such defense by the Indemnifying Parties."

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     13.  SECTION 7.4, FOURTH SENTENCE   The fourth sentence of Section 7.4 
of the Merger Agreement is hereby amended and restated to read in its 
entirety as follows: 

     "Counsel and auditor fees, filing fees and court fees of all proceedings,
     contests or lawsuits with respect to any such claim shall be borne by the
     Indemnifying Parties, whether or not the Indemnifying Parties elect to
     control the defense as set forth above, except that with respect to the
     litigation disclosed in paragraph 1 of Section 3.13 of the Disclosure
     Schedule, the Surviving Corporation shall be responsible for and promptly
     pay all counsel, expert, filing and court fees relating thereto (whether
     incurred prior to or after the Closing Date)."

     14.  SECTION 7.6.2.   Section 7.6.2 of the Merger Agreement is hereby 
amended and supplemented by the addition of the following Section 7.6.2.5:

     "7.6.2.5 Each release of Escrow Funds required under this Section shall in
     each case be reduced also by the amount of any Losses paid out from escrow
     during the applicable periods prior to release."

     15.  GOVERNING LAW.  These Amendments shall be governed by and 
interpreted in accordance with the laws of the State of Texas applicable to 
contracts made and to be performed therein, without resort to the conflict of 
law principles thereof. 

     16.  RATIFICATION; COMPLETE AGREEMENT.  Except for the amendments 
specifically set forth therein, all terms and conditions of the Merger 
Agreement are hereby ratified and confirmed and shall remain in full force 
and effect.  No further alteration, addition or other change to the Merger 
Agreement or these Amendments shall be binding unless in writing signed by 
the party to be bound.

     IN WITNESS WHEREOF, the parties have executed these Amendments as of the 
date first above written.

PRECEPT TRANSPORTATION:

PRECEPT TRANSPORTATION SERVICES, LLC,      GARDEN STATE LEASING & RENT-A-CAR 
a Nevada limited liability company         CORPORATION, a New Jersey corporation

By:
   ----------------------------------
                                           By
                                             ---------------------------------
PRECEPT:                                     JOHN ROSE

PRECEPT BUSINESS SERVICES, INC., 
a Texas corporation

By:
   ----------------------------------

COMPANY:

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STOCKHOLDER:


-------------------------------------
JOHN ROSE

MERGER SUB:

GARDEN STATE ACQUISITION CORPORATION,
a Texas corporation


By: 
   ----------------------------------

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