SALT Blog – State and Local Tax Blog
The State and Local Tax ("SALT") blog provides news updates and commentary about state and local tax issues.
You can expect to find relevant information about topics such as income (corporate and personal) tax, franchise tax, sales and use tax, property (real and personal) tax, fuel tax, capital stock tax, bank tax, gross receipts tax and withholding tax.
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Business and International Tax Developments Blog
The Texas Comptroller of Public Accounts has published proposed amendments to 34 TAC §3.342, the sales and use tax rule on information services, in the October 30, 2026 issue of the Texas Register (51 TexReg 7510, TRD-202604429). The amendments center on electronic health record (EHR) and electronic medical record (EMR) systems provided to healthcare providers. The notice describes the proposal as "a change in policy," and comments are due within 30 days, a window that includes the Thanksgiving holiday.
The starting point: information services vs. data processing
The proposal ...
The bottom line
The Texas Comptroller has proposed amending Rule 3.330 (34 TAC §3.330, Data Processing Services) to stop taxing the fees online platforms charge their sellers, such as marketplace, delivery, ride-hailing, and short-term rental fees. The change would help both the platforms and the sellers, drivers, hosts, and restaurants that pay those fees. Comments are due November 15, 2026. Because that’s a Sunday, plan for yours to arrive by Friday, November 13.
How we got here
Since October 1, 2025, Rule 3.330 has said that services a marketplace provider gives its sellers may ...