- Taxable Data Processing Fees: The Texas Comptroller of Public Accounts ruled that the percentage-based fees charged by an out-of-state mobile application company to fuel stops for sales of discounted fuel constitute taxable data processing under Texas law.
- Functionality of the Mobile App: The app facilitates transactions by listing fuel stop locations, prices, and amenities, generating confirmation codes for purchases, and compiling transaction reports, all of which involve data manipulation and storage activities defined as taxable data processing.
- Clarification of Roles: The ruling clarified that the mobile app does not sell fuel directly to truck drivers, and the fuel stops remain responsible for all applicable fuel and sales taxes. Additionally, the company’s agreements confirm it is not a money transmitter or payment instrument seller, and there is no common ownership with the fuel stops.
Source Deloitte
Latest Posts in "United States"
- United States: California Taxes SaaS and Software Starting January 1, 2027
- United States Sales Tax Compliance: 5 Mistakes to Avoid
- US: Wisconsin Lawmakers Push to End Data Center Tax Breaks
- United States: Minnesota cigarette sales tax rises to 87.7 cents per pack in 2027
- United States: Texas Ends Sales Tax on Medical Records Systems
