Texas Comptroller Determines Taxability of Software, Marketing, Event Planning Services, Fees

The Texas Comptroller of Public Accounts issued a private letter ruling determining that a software, marketing, and event planning company that works with restaurants to offer food at client locations is a marketplace provider for purposes of its popup, delivery, and catering services. The letter ruling determined that as a marketplace provider, the company is required to collect and remit sales and use tax on marketplace sales, and on food sales at popup and catering events, and sales made through mobile applications. Taxpayer’s various fees, including popup, catering, and delivery fees are taxable. [Tex. Comptroller of Pub. Accts., Private Letter ...