The bill amends the Texas Tax Code to clarify the applicability of sales and use taxes to certain services provided by marketplace providers. Specifically, it revises the definition of "data processing service" to exclude services related to the processing of sales or payments for marketplace sellers, as defined in Section 151.0242. The bill adds new language to include these services under the definition of "data processing service," while removing the previous exclusion of charges by marketplace providers from the definition of "settling of an electronic payment transaction."

Additionally, the bill specifies that the changes made do not affect tax liabilities that accrued before the effective date of the Act, which is set for October 1, 2025. This means that any tax obligations incurred prior to this date will continue to be governed by the former law, ensuring that the collection and enforcement of these taxes remain intact.

Statutes affected:
Introduced: Tax Code 151.0035 (Tax Code 151)