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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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 ...
Over the last two weeks, the dispute between Amazon, the online retailer, and the Comptroller of Public Accounts for the State of Texas has reached new heights. On Friday, February 11, 2011, Amazon advised its employees by letter that it would be closing the distribution facility in Irving, Texas, (which is owned by a subsidiary company), that it would relocate its facility and existing employees outside Texas, and would cancel expansion plans that would have created 1,000 new jobs. This latest move by Amazon follows the $269 million tax bill that Texas issued to Amazon in October 2010 for failing to collect sales tax on sales into Texas and Amazon's lawsuit filed to force the Comptroller to explain the factual and legal basis for the tax bill. Amazon is appealing the tax bill though the administrative appeal process available in Texas.