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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 ...

Texas has changed how it conforms to the federal Internal Revenue Code for purposes of the Texas franchise tax, creating both potential tax benefits and additional costs for Texas businesses.

Beginning with the 2026 franchise tax report, the 2007 Internal Revenue Code will only apply where Texas law expressly references the Internal Revenue Code. The practical impact of this approach depends on the specific federal tax provision included.

For businesses claiming depreciation through cost of goods sold (COGS), the change can provide significant relief by allowing certain ...

    The newly created Fifteenth Court of Appeals has issued its first sales-tax opinion, and its early signals should be on the radar of every Texas business, as well as tax professionals, in-house counsel, compliance teams, and industries that rely on exemptions or navigate complex tax classifications. In Hancock et al. v. ChampionX, LLC, the court held that the Texas Comptroller’s policy requiring manufacturers to pay sales tax on returnable containers and associated services is unlawful. While the underlying dispute involved specialized chemical containers, the ...

The State of Texas imposes a sales tax on most property and services.[1] A seller who makes a sale subject to the Texas sales tax is required by law to “add the amount of the tax to the sales tax.”[2] Once added, the Texas Tax Code says the following occurs:

1. The sales tax becomes part of the sales price;
2. The sales tax is a debt of the purchaser to the seller until paid; and
3. If unpaid, the sales tax is recoverable at law in the same manner as the original sales price.[3]

Sellers are not required to collect the sales tax if the purchaser provides an exemption certificate.[4] The exemption ...

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