- Amendments to Data Processing Tax Treatment: Effective April 2, 2025, the Texas Comptroller revised sales and use tax rules for data processing services, expanding definitions, providing examples, and requiring providers to register for a tax permit.
- Introduction of Ancillary Test: The “ancillary test” shifts focus from the buyer’s perception to the seller’s activities to determine if a service qualifies as taxable data processing, replacing the previous “essence of the transaction test.”
- Marketplace Provider Changes Delayed: Amendments impacting marketplace providers will be delayed until October 1, 2025, allowing for potential legislative adjustments, while other changes apply retroactively.
Source EY
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