Texas Comptroller orders a proposed rule so medical records systems are not taxable; nothing is adopted yet
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in United States as they stand today, see the United States guide →
- Jurisdiction
- United States (Texas)
- Tax
- Sales and use tax
- Change type
- Update
- Status
- Proposed
- Impact
- Watch
- Announced
- 6 October 2026
- Authority
- Texas Comptroller of Public Accounts
- Systems
- Tax engine, Invoicing
- Verified
- Fetched from official source · high confidence
Providers of electronic health record systems, electronic medical record systems, patient portals and other health care technology systems in Texas, and the health care providers that buy them.
No action - monitoring only; do not change tax treatment until the rule is adopted.
Tax engineInvoicing
Texas Comptroller Don Huffines signed Executive Order DH-2026-02 on 6 October 2026 directing publication in the Texas Register of a proposed amendment to 34 TAC 3.342 (information services) providing that charges for electronic health record systems, electronic medical record systems, patient portals and other health care technology systems used to maintain, access or share medical records are neither taxable information services nor taxable data processing services, followed by a public comment period of at least 30 days. The order also directs a review of Rule 3.330 and related guidance. The proposed rule had not been adopted as of 21 October 2026.
What changed in detail
This is a direction to propose a rule, not an adopted rule. Texas Comptroller Don Huffines signed Executive Order DH-2026-02 on 6 October 2026. It directs the publication in the Texas Register of a proposed amendment to 34 TAC 3.342 (information services). The amendment would provide that charges for electronic health record systems, electronic medical record systems, patient portals and other health care technology systems used to maintain, access or share medical records are neither taxable information services nor taxable data processing services.
The proposal is to be followed by a public comment period of at least 30 days. The order also directs the Associate Deputy Comptroller for Tax to review Rule 3.330 and related guidance. As of 21 October 2026 the proposed rule had not been adopted.
What it means
Current tax treatment is unchanged until a rule is adopted. Vendors of health care technology should watch for the Texas Register proposal and its comment period, and should not stop charging tax on the strength of the order alone.
Proof
charges for electronic health record systems, electronic medical record systems, patient portals, and other health care technology systems used to maintain, access, or share medical records are neither taxable information services nor taxable data processing services.
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