EXHIBIT 21 SUBSIDIARIES OF PRECEPT BUSINESS SERVICES, INC. Precept Business Products, Inc. Precept Holdings, Inc. Precept Transportation Services, LLC Wingtip Couriers, Inc. Relay Couriers, Inc. Precept Transportation Services of Texas, Inc. Transportation Systems Corporation Shortway River Rouge, Inc. Jetport, Inc. Infographix, Inc. MBF Corporation Creative Acquisition Corporation Precept Acquisition Corporation Garden State Acquisition Corporation Precept Transportation of New England, Inc. Precept Financial Group, Inc. Precept Property Management, Inc. ACS Municipal Brokers, Inc. ACS Capital, Inc. Mail/Source, Inc.