Texas proposes that platform fees charged to sellers are not taxable data processing services; the rule is not adopted
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 tax
- Change type
- Update
- Status
- Proposed
- Impact
- Watch
- Announced
- 16 October 2026
- Authority
- Texas Comptroller of Public Accounts
- Systems
- Tax engine, E-commerce
- Verified
- Fetched from official source · high confidence
Marketplace and platform providers charging listing, commission or facilitation fees to sellers in Texas, and the sellers who pay them.
No action - monitoring only; the 2025 treatment of marketplace-provider fees as taxable data processing continues until adoption.
Tax engineE-commerce
The Texas Comptroller's proposed amendments to 34 Tex. Admin. Code section 3.330 (Data Processing Services) were published in the Texas Register issue of 16 October 2026 (filed with the Secretary of State 5 October 2026, TRD-202604238). The proposal deletes subsection (b)(5) and adds subsection (j) providing that a fee, commission or other charge imposed by a platform provider on a platform seller for listing, offering or facilitating sales is not a taxable data processing service or a taxable information service. Comments are due within 30 days of publication; the rule takes effect only on adoption. The Comptroller estimates General Revenue losses of USD 17.92 million in fiscal 2027.
What changed in detail
This is a proposal, not law. The Texas Comptroller’s proposed amendments to 34 Tex. Admin. Code section 3.330 (Data Processing Services) were published in the Texas Register issue of 16 October 2026, having been filed with the Secretary of State on 5 October 2026 (TRD-202604238). The rule takes effect only if and when it is adopted.
The proposal deletes subsection (b)(5) and adds subsection (j). Subsection (j) provides that a fee, commission or other charge imposed by a platform provider on a platform seller for listing, offering or facilitating sales is not a taxable data processing service or a taxable information service. Comments are due within 30 days of publication. The Comptroller estimates General Revenue losses of USD 17.92 million in fiscal 2027.
What it means
Until the amendment is adopted, the existing treatment of marketplace-provider fees as taxable data processing continues, so there is nothing to change in a tax engine yet. Platform providers should follow the comment period and the adoption notice, since the interpretation takes effect on the date of adoption rather than a fixed calendar date.
Proof
The comptroller's interpretation in subsection (j) becomes effective on the date this amendment is adopted.
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