 |
The SALT Shaker PodcastAuthor: Eversheds Sutherland
State and local tax jurisdictions continue to evolve their tax systems around the US. Analyzing the latest key decisions, legislative and regulatory changes, and revenue agency guidance, the Eversheds Sutherland SALT Team focuses on providing tax professionals with a quick update of the most important developments in US state and local tax. The SALT Shaker Podcast helps tax professionals navigate growing challenges in the evolving tax systems of state and local jurisdictions. Language: en Genres: Business, Business News, Management, News Contact email: Get it Feed URL: Get it iTunes ID: Get it |
Listen Now...
These Rules Were Made For Walkin': Texas Reboots Sales Tax on Data Processing and Information Services
Tuesday, 27 October, 2026
Texas is changing course on two closely watched areas of sales taxation: data processing and information services. In this episode of the SALT Shaker Podcast, Eversheds Sutherland's Chelsea Marmor and Jeremy Gove break down the Texas Comptroller's recent narrowing of the tax on data processing and information services. Chelsea and Jeremy discuss the Comptroller's 2025 amendment to the data processing rule, its rejection of the "essence of the transaction test," Comptroller Huffines' proposed regulation revising the amendment to remove marketplace fees from the tax on data processing, and the effect this change may have on other aspects to the 2025 data processing rule amendment. They also discuss the Comptroller's recent announcement proposing to exclude electronic medical records from the tax on information services, and what these changes may signal for future Comptroller policy regarding the tax on data processing and information services. Finally, in Overrated/Underrated, Chelsea and Jeremy weigh in on cowboy boots. Additional information about Texas's taxing of data processing services can be read here: Texas Comptroller revises data processing tax on marketplace fees For questions or comments, email SALTonline@eversheds-sutherland.com. Subscribe to receive regular updates hosted on the SALT Shaker blog.
