TX HB1681

Exempts services provided by marketplace providers (such as Amazon or eBay) from being classified as taxable "data processing services" when those services relate to processing sales or payments for marketplace sellers

Removes language that previously excluded marketplace provider charges from the definition of "settling of an electronic payment transaction," effectively broadening the exemption for marketplace providers

Maintains existing exemptions for data processing services including medical transcription, electronic payment encryption services, and electronic payment transaction settlement by payment processors and financial institutions

Specifies that tax liability accruing before the effective date remains unaffected, with former law continuing to apply for collection and enforcement of pre-existing tax obligations

Takes effect October 1, 2025