Texas Sales Tax Guide for eCommerce Businesses
Texas Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
Contact Us
Texas's Sales Tax Authority
State Phone Information
800-252-5555
Member of the Streamlined Sales Tax Governing Board?
No
Tax percent range for remote sellers in Texas
8%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in Texas?
If you have nexus in Texas you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does Texas charge sales tax on shipping?
In the state of Texas sales tax on shipping depends on the method of delivery. If the goods for sale are taxable then the charges for shipping are taxed.
Do you have physical nexus in Texas?
A seller has physical nexus in Texas if they have any of the following:
An office or place of business
An employee present in the state
A place of distribution
A warehouse or storage space
A sales or sample room
Another place where business is conducted
Do you have economic nexus in Texas?
Texas's Economic Nexus Sales Threshold
$500,000
Economic Transactions Threshold
N/A
Economic Nexus Evaluation Period
Previous 12 Months
Economics Nexus Effective Date
October 1, 2019
What types of sales are included in Texas's Economic Nexus Sales Threshold?
Gross revenue, including non-taxable and tax-exempt sales are included. Marketplace sales by individual sellers are also included in the Economic Nexus Sales Threshold.
How does Texas treat exempt transactions when calculating economic nexus?
Exempt sales and exempt services are included in the threshold
Does Texas have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
Texas sales tax returns are always due the 20th of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.
How often are Sales Tax Returns filed?
Monthly, Quarterly, or Annually
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - File online using the TxComptroller eSystems site
Mail - Your sales taxes can be filed and paid through the mail by using a Sales and Use tax return
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