about

Proposed Rule Summaries Currently Available for Public Comment

This page contains brief summaries of new rules, or changes to rules, proposed by the agency.

Disclaimer: These rule summaries are provided on proposed rules in accordance with Government Code, Section 2001.023 (c) and (d). The proposed rule is not the final rule adopted by the agency. The adopted provisions of the rule may differ from the proposed rule based on public comments received during the proposal period.

Rule Summary 3.330, Data Processing Services

Texas Register publication date is Oct. 16, 2026.
Public comment closes Nov. 15, 2026.

English

The Texas Comptroller of Public Accounts proposes amendments to Rule 3.330, Data Processing Services. The amendments are required by the previous 2025 amendment to this section that included marketplace provider services in the definition of data processing services. The transaction fees charged by the marketplace providers are commissions, not data processing services. Therefore, the Comptroller’s office proposes changes to reflect that platform fees are not data processing services. A platform provider may facilitate the sale of an item regardless of whether it is taxable.

Resumen en español

Resumen de la Regla 3.330, Servicios de Procesamiento de Datos

El Contralor de Cuentas Públicas de Texas propone enmiendas a la Regla 3.330, Servicios de Procesamiento de Datos. Las enmiendas son necesarias debido a la anterior modificación de 2025 a esta sección, que incluía los servicios de proveedores de mercados en la definición de servicios de procesamiento de datos. Las tarifas por transacción cobradas por los proveedores de mercados son comisiones, no servicios de procesamiento de datos. Por lo tanto, la oficina de la Contraloría propone cambios para reflejar que las tarifas de la plataforma no son servicios de procesamiento de datos. Un proveedor de plataforma puede facilitar la venta de un artículo sin importar si es gravable o no.