The Comptroller of Public Accounts has proposed rule amendments regarding data processing services.
The amendments reflect that platform fees are not data processing services. The “platform provider” in statute is intentionally broader than the definition of “marketplace provider” in the tax code because a platform under this subsection may facilitate the sale of an item regardless of whether the item is a taxable item.
Public comments can be made on the proposal for 30 days following the publication of the proposal in the Texas Register. The earliest possible date of adoption for this proposal is November 15, 2026.
The full rule proposal can be found here.
