Private Letter Ruling No. PLR20200218100745, Tex. Comp. (9/17/21). Referencing state law, including recently enacted legislation that amends the definition of “data processing service” under Texas Tax Code § 151.0035 [see S.B. 153 (2021), and previously issued Multistate Tax Alert for more details on these law changes], the Texas Comptroller of Public Accounts (Comptroller) explained that a taxpayer providing a mobile ordering and payment platform to restaurants that allows such restaurants to accept food orders from customers placed through a mobile application (APP) operated as a “marketplace provider,” while the APP itself constituted a “marketplace.”
Source Deloitte
