- 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"
- Missouri – Proposed Rule Changes Provide that Credit Cards Fees are Part of Taxable Sales Price
- Minnesota – Guidance on Taxability of Digital Products Addresses Virtual Currency, NFTs and Webinars
- U.S. EIN vs. VAT Number: Key Differences Explained
- 2025 Bill Expands Retail Sales Tax to Include Advertising, Live Presentations, and IT Services
- Arlington Heights Implements 1% Local Grocery Tax Starting January 2026, Replacing Expiring State Tax
