Texas Comptroller orders proposed rule saying marketplace platform fees are not taxable data processing services
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 — Texas as they stand today, see the United States — Texas guide →
- Jurisdiction
- United States — Texas
- Tax
- Sales and use tax
- Change type
- Update
- Status
- Proposed
- Impact
- Watch
- Announced
- 30 September 2026
- Authority
- Texas Comptroller of Public Accounts
- Systems
- Tax engine, E-commerce
- Verified
- Fetched from official source · high confidence
Marketplace and platform providers charging platform sellers listing, commission or facilitation fees in Texas, and the sellers who pay them.
Track Texas Register publication and adoption of the section 3.330 amendments; marketplace-fee treatment is unchanged until the rule is adopted.
Tax engineE-commerce
On 30 September 2026 Texas Comptroller Don Huffines signed Executive Order DH-2026-01 directing publication in the Texas Register of proposed amendments to 34 Tex. Admin. Code section 3.330 (Data Processing Services): subsection (b)(5) is deleted and a new subsection (j) provides that fees, commissions and other charges imposed by a platform provider on a platform seller for listing, offering or facilitating sales are not a taxable data processing service or information service. This reverses the 2025 reading that treated marketplace-provider fees as taxable data processing services. The amendments take legal effect only upon completion of the rulemaking process, including the public comment period.
What changed in detail
This is a proposal, not a rule in force. On 30 September 2026 Texas Comptroller Don Huffines signed Executive Order DH-2026-01, directing publication in the Texas Register of proposed amendments to 34 Tex. Admin. Code section 3.330 (Data Processing Services).
Subsection (b)(5) would be deleted and a new subsection (j) added. It provides that fees, commissions and other charges imposed by a platform provider on a platform seller for listing, offering or facilitating sales are not a taxable data processing service or information service. This reverses the 2025 reading that treated marketplace-provider fees as taxable data processing services.
The order states that the amendments take legal effect only upon completion of the rulemaking process required by law, including the public comment period.
What it means
Nothing changes for tax collection yet. Until the rulemaking is complete, the existing rule text remains the position that applies, so platforms should not stop charging or remitting tax on these fees on the strength of the order.
The proposal matters because it would settle whether platform fees are taxable. Businesses with exposure on past periods should note that the order ties the amendments’ legal effect to completion of rulemaking, and the record does not say how earlier periods would be treated.
Watch the Texas Register publication and the comment period dates.
Proof
the amendments to § 3.330 shall take legal effect only upon completion of the rulemaking process required by law
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