Texas Marketplace Fee Tax: Proposed Relief

Texas is moving to remove sales tax on qualifying marketplace and platform fees. On September 30, 2026, the Comptroller signed an order directing publication of proposed amendments to Rule 3.330. As of our October 5 source review, we have not confirmed an effective date for the amended rule.

The distinction matters: the order took effect when signed, but Executive Order DH-2026-01 says the amendments take legal effect only after the required rulemaking process. The announcement alone is not a reason to stop paying tax or assume a refund.

What would change for marketplace sellers?

The order describes a proposal to remove fees, commissions and other charges that platform providers impose on sellers for listing, offering or facilitating sales from taxable data processing or information services. That is proposed treatment, not a confirmed final rule.

The Comptroller's September 30 announcement identifies sellers using Amazon, eBay and Etsy, along with businesses using food-delivery and other platforms. The final text and effective date will determine the scope. Do not assume every separately charged platform service will receive the same treatment.

This proposal concerns the platform's charge to the seller. It does not announce an exemption for every product or service sold to the customer.

Why the 80% calculation matters

The Comptroller's taxable-services guidance explains that 20% of a taxable data processing charge is exempt. The remaining 80% is the taxable base; it is not an 80% tax rate.

For illustration, assume all $10,000 in monthly fees qualify and are subject to Texas tax:

• Qualifying fees subject to Texas tax: $10,000 per month.
• Taxable portion: $10,000 multiplied by 80% = $8,000.
• At the maximum combined 8.25% rate: $8,000 multiplied by 8.25% = $660 per month.
• For 12 identical months: $660 multiplied by 12 = $7,920.

The state's rate guidance gives a 6.25% state rate plus up to 2% local tax. At the state rate alone, the same example is $500 per month or $6,000 annually. Actual treatment depends on the service, Texas use, applicable rate and any exemption. Neither illustration establishes your bill, future savings or refund eligibility.

What should Houston sellers do now?

Keep the records that let you separate the fee from the sale:

1. Download platform invoices showing fee descriptions, dates and any tax charged.
2. Keep settlement reports, refunds and bank deposits with those invoices.
3. Separate commissions from advertising, subscriptions and other service charges so each can be reviewed.
4. Ask your accountant to review the final rule and any transition guidance before changing treatment or pursuing an adjustment.

Our marketplace reconciliation guide explains how to connect gross sales, fees and deposits. Tax N Tips provides Houston bookkeeping and Texas sales tax support. Book a consultation to review your platform statements.

When will the change become effective?

The September 30 announcement calls for Texas Register publication followed by a 30-day public comment period. The Comptroller's proposed-rule page explains that adopted provisions may differ from proposals. Our October 5 review did not establish a final adoption or effective date.

We will update this page after checking the adopted rule and its effective date. For now, keep the announcement, proposed amendment and legally effective change separate.

Official sources checked October 5, 2026. General education; individual treatment requires review of your records.