Secured use of overpayments as periodic offsets against audit liability findings, nearly eliminating liability and reducing related interest on net tax resulting.
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Texas Comptroller Adopts Changes to Data Processing Services
Effective April 2, 2025, the Texas Comptroller effected changes to Texas Administrative Code Rule 3.330, addressing the definition and sales tax treatment of data processing services, most specifically (1) refining what constitutes and does not constitute data processing services, and (2) adopting an exclusion for data processing that is sold for a single charge with another service if the data processing service (a) does not have a separate value and (b) is ancillary to the other service. Data processing is defined as “the computerized entry, retrieval, search, compilation, manipulation, or storage ...
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