October 5, 2026
Foley Viewpoints
Texas Comptroller’s Proposed Amendment to Eliminate Double Taxes on Data Processing Services
On September 30, 2026, the Texas Comptroller signed an executive order directing his office to amend the sales tax data processing services regulation, 34 Tex. Admin. Code § 3.330. The proposed amendment would remove marketplace and platform fees from the definition of taxable data processing services. The amendment is only at the proposal phase and has not yet been adopted.