Sales/Use/Indirect:
Texas Comptroller of Public Accounts Adopts Changes to Data Processing Services Rule
Amended Title 34 Tex. Admin. Code section 3.330, Tex. Comptroller of Public Accounts (3/13/25). The Texas Comptroller of Public Accounts (Comptroller) adopted changes to Title 34 Tex. Admin. Code section 3.330, concerning data processing services that, among other revisions, add definitions; list examples of services that are included in and excluded from taxable data processing services; describe data processing that is not taxable; explain the incidence of the tax; update provisions related to the collection of local sales and use taxes on data processing services; and implement law changes from 2021 regarding payment processing. The adopted version includes some changes to the text as proposed on September 13, 2024 [see State Tax Matters, Issue 2024-47, for details on the text as proposed]. The adopted amended rule takes effect on April 2, 2025. Please contact us with any questions.
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