The Texas Comptroller published proposed amendments to Rule §3.330 in the Texas Register on October 16, 2026 that removes marketplace and platform fees from the definition of taxable data processing services. Under the proposal, fees or commissions a platform charges sellers for listing or facilitating sales would not be taxable as data processing services, including fees charged to marketplace sellers and on food and grocery delivery, short-term lodging, and ride-hailing platforms. This would reverse the October 2025 provision that characterized these services as taxable data processing.
This is only a proposal, and the current rule remains in effect. However, the proposal is fully consistent with the Comptroller’s recent Executive Order directing the agency to reverse their earlier policy. The earliest the amendments could be adopted is November 15, 2026. For more information on the proposed rule click here.
