Texas Comptroller Adopts Amendments to Regulation on Local Sales, Use Taxes for Data Processing Services

The Texas Comptroller of Public Accounts adopted amendments to the regulation on local sales and use taxes for data processing services. The adopted rule includes measures: 1) clarifying existing definitions and adding new definitions; 2) listing examples of services that are included in and excluded from taxable data processing services; 3) describing data processing that is not taxable; 4) explaining the incidence of the tax; and 5) updating provisions related to the collection of local sales and use taxes on data processing services. The adopted rule also provides general guidance on determining local use tax, and the consummation of sale ...