SuanSupplyTexas marketplace fee tax: the proposed rule to end it, and what sellers pay until then
Texas published a proposed rule on October 16, 2026 that would stop treating marketplace seller fees as taxable data processing. Until it is adopted, the tax stays.
The Texas Comptroller published a proposed amendment to Rule 3.330 in the October 16, 2026 Texas Register that would stop treating the fees marketplaces charge sellers as taxable data processing services. Nothing changes yet: the new reading takes effect only on the date the amendment is adopted, and the earliest possible adoption date is November 15, 2026. Until then, Texas sellers keep paying sales tax on their marketplace fees.
For: ResellersAmazon sellersSmall businesses
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The short version
- The Texas Comptroller's proposed amendment to Rule 3.330 appeared in the October 16, 2026 Texas Register. It says marketplace transaction fees "are commissions, not data processing services".
- It would delete the 2025 language that put marketplace provider services into the definition of data processing, and add a new subsection saying platform fees are not data processing services.
- Not in effect yet. The change applies from the date the amendment is adopted. The earliest possible adoption date is November 15, 2026, and comments are due within 30 days of publication.
- Our worked example: a seller in a city at the 8.25% top combined rate who pays $500 a month in marketplace fees pays $33 a month, or $396 a year, in tax on those fees today.
By the numbers
Key dates
- 15Nov Texas marketplace fee tax rule: earliest adoption
What changed
On September 30, 2026, Comptroller Don Huffines signed an executive order directing his office to propose an amendment to Rule 3.330, the data processing services rule. The Comptroller's news release names the fees sellers pay marketplaces such as Amazon, eBay and Etsy among the fees the change covers, along with delivery app, ride-hailing, short-term lodging and other platform fees.
The proposal itself was filed with the Secretary of State on October 5 and published in the Texas Register of October 16, 2026 (34 TAC 3.330). It deletes subsection (b)(5), the language added by the 2025 amendment, and adds a new subsection (j) stating that platform fees are not data processing services. The proposal says "the comptroller's interpretation in subsection (j) becomes effective on the date this amendment is adopted", and lists November 15, 2026 as the earliest possible date of adoption. It does not mention refunds of tax already paid.
The Comptroller's fiscal note estimates the change would cost the state's General Revenue Fund $17,920,000 in fiscal 2027 and local governments $5,180,000: about $23.1 million in fiscal 2027 (rising to about $32.5 million by fiscal 2032) that Texans would stop paying across all the platform fees in the proposal, not only marketplace fees.
What it means for your business
Texas exempts 20% of a data processing charge from tax (Rule 3.330), so the tax applies to 80% of your fees. The state rate is 6.25%, and cities, counties and districts can add up to 2%, for a top combined rate of 8.25%. Here is what that means on a few monthly fee totals:
| Marketplace fees per month | Taxed amount (80%) | Tax at 6.25% | Tax at 8.25% | Per year at 8.25% |
|---|---|---|---|---|
| $100 | $80 | $5.00 | $6.60 | $79.20 |
| $500 | $400 | $25.00 | $33.00 | $396.00 |
| $2,000 | $1,600 | $100.00 | $132.00 | $1,584.00 |
Illustrative: your local rate may be lower than 8.25%, and how each marketplace calculates the tax on its invoice can differ. If the rule is adopted as proposed, that line disappears from your fee invoices from the adoption date. Until then, keep budgeting for it, and do not count on getting past payments back: the proposal is silent on refunds, and the final rule may differ from the proposal.
Who is affected
- Sellers based in Texas who pay fees to marketplaces such as Amazon, eBay and Etsy (the Comptroller's examples) and see Texas sales tax on those fees.
- Texas businesses that pay other platform fees named in the proposal, such as delivery, ride-hailing, rental and freelance platforms.
- Not changed by this proposal: the sales tax buyers pay on the items you sell.
What to do now
- Check your latest marketplace fee invoice for a Texas tax line, and note the monthly total so you know what the change is worth to you.
- If you want to comment, the proposal asks for comments within 30 days of its October 16 publication, to Robin Robinson, Associate Deputy Comptroller for Tax, at Robin.Robinson@cpa.texas.gov or P.O. Box 13528, Austin, Texas 78711.
- Keep the tax in your margins until the rule is adopted. Recheck your per-item numbers with our reseller fee calculator.
- Watch our marketplace fee tracker: we will update this post when the rule is adopted or changed.
Keep track of every change: Seller fees on eBay, Etsy, Poshmark, Depop, Vinted and Mercari, kept current.
Open the trackerSee what fees really cost you
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Reseller Fee Cheat Sheet 2026
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General information, not legal, tax or customs advice. Rules change often: check the official sources above or a licensed customs broker before you act. SuanSupply is not affiliated with any government agency or marketplace named here.