Enterprise
Individual & Small Business
Texas Sales Tax Nexus: Economic Nexus Threshold (2026)
Texas's economic nexus threshold for remote sellers is $500,000 in sales, measured over the preceding twelve calendar months. Marketplace sales count toward Texas's threshold. Inventory or another physical presence in Texas generally creates nexus regardless of sales. The state rate is 6.25%, plus local taxes.
Texas sales tax nexus: key facts
| Sales threshold | $500,000 |
|---|---|
| Transaction threshold | None |
| Test | Sales only |
| What counts | Total Texas revenue: gross revenue from taxable and nontaxable sales of TPP and services into Texas, including separately stated handling, transportation and installation fees, sales for resale, and sales to exempt entities (34 TAC 3.286) |
| Measurement period | Preceding twelve calendar months |
| Marketplace sales count toward your threshold? | Yes, counted |
| Marketplace facilitator law | Yes: marketplaces generally collect on the sales they facilitate |
| State rate | 6.25% |
| Local sales taxes | Yes, in addition to the state rate |
| Current threshold effective | October 1, 2019 |
| Recent change | None found in our research |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
The state rate is the statewide state-level rate only. Local and district rates are extra where they apply.
Quick check: do you have nexus in Texas?
Enter your Texas sales to see whether you may have nexus.
Selling into several states? Use the full Sales Tax Nexus Checker. Your figures stay in your browser.
What to do after crossing the Texas threshold
When it starts:
- The $500,000 figure is a safe harbor: sellers under it in the preceding 12 calendar months need not get a permit. Once over, collection must start no later than the first day of the fourth month after the month the safe harbor is exceeded.
- Confirm the numbers. Check your Texas sales against the measure and period in the key facts above.
- Register before you collect. Use Texas's official registration page. Collecting a state's tax without a registration is generally not allowed.
- Collect and file. Charge Texas sales tax (plus any local taxes that apply at the delivery address) on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
- Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.
Physical presence and inventory in Texas
A seller is 'engaged in business' in Texas if it owns or uses tangible personal property in Texas, including inventory in a warehouse or distribution center (Pub. 94-108). FBA/3PL inventory in Texas generally creates physical nexus, and the $500,000 safe harbor then does not apply.
Marketplace sellers in Texas
Do marketplace sales count toward your own threshold? Yes, counted.
Per the Comptroller FAQ, since April 1, 2020 all sales count in the safe-harbor calculation, including marketplace sales, even when the marketplace provider collects the tax. A remote seller that sells only through marketplace providers certifying they collect for it does not need a Texas permit but must keep records for 4 years.
Other things to know about Texas
- Remote sellers may elect a single local use tax rate (currently 1.75%) instead of destination local rates. The Comptroller recomputes it annually and publishes it in the Texas Register by Jan 1, and the election is made with Form 01-799.
- To stop collecting as a remote seller, you need 12 consecutive months in which total Texas revenue for the preceding 12 calendar months was under $500,000.
- Not an SSUTA member. Register through the Texas Online Tax Registration Application.
Frequently asked questions
What is the Texas economic nexus threshold?
$500,000 in sales, measured over the preceding twelve calendar months. What counts: Total Texas revenue: gross revenue from taxable and nontaxable sales of TPP and services into Texas, including separately stated handling, transportation and installation fees, sales for resale, and sales to exempt entities (34 TAC 3.286).
Do marketplace sales count toward the Texas threshold?
Yes, counted. Per the Comptroller FAQ, since April 1, 2020 all sales count in the safe-harbor calculation, including marketplace sales, even when the marketplace provider collects the tax. A remote seller that sells only through marketplace providers certifying they collect for it does not need a Texas permit but must keep records for 4 years.
Does FBA or 3PL inventory in Texas create nexus?
A seller is 'engaged in business' in Texas if it owns or uses tangible personal property in Texas, including inventory in a warehouse or distribution center (Pub. 94-108). FBA/3PL inventory in Texas generally creates physical nexus, and the $500,000 safe harbor then does not apply.
When do I have to start collecting Texas sales tax?
The $500,000 figure is a safe harbor: sellers under it in the preceding 12 calendar months need not get a permit. Once over, collection must start no later than the first day of the fourth month after the month the safe harbor is exceeded.
Registration: official registration page.
Does Texas have a transaction-count test?
No. Texas uses only the dollar threshold.
Crossed the Texas threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
Fixed price, quoted before any work starts
- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with Texas's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.
Sources
- Primary official source: https://comptroller.texas.gov/taxes/sales/remote-sellers.php
- comptroller.texas.gov: https://comptroller.texas.gov/taxes/sales/remote-sellers-marketplace-faq.php
- comptroller.texas.gov: https://comptroller.texas.gov/taxes/publications/94-108.php
- comptroller.texas.gov: https://comptroller.texas.gov/economy/fiscal-notes/archive/2019/sep/taxlaws.php
- comptroller.texas.gov: https://comptroller.texas.gov/taxes/sales/marketplace-providers-sellers.php