Texas sales tax nexus, thresholds and filing
Texas uses a $500,000 threshold measured over the preceding 12 calendar months. Returns go to the Texas Comptroller, and remote sellers can choose a single local rate.
- Threshold
- $500,000
- Marketplace facilitator
- Facilitator collects on its orders
- Vertexis Nexus
- Tracking, filing and remittance
Texas rules
- 01
Economic threshold
$500,000 in Texas sales over the preceding 12 months.
- 02
Single local rate
Remote sellers may elect to collect a single local use tax rate of 1.75% instead of tracking every local jurisdiction. Vertexis Nexus can apply either method.
- 03
Returns and Form 01-114
The sales and use tax return is Form 01-114. Marketplace sales are reported as exempt on the return when the facilitator collected the tax.
- 04
Timely filing discount
Texas gives filers a small discount for filing and paying on time. Vertexis Nexus files ahead of the deadline so it is captured.
Common questions.
Still unsure? A SALT specialist can walk through your exposure on a call: +91 80 4123 0713
When do I need to register in Texas?
Once your sales into Texas reach the threshold, or earlier if you have a physical presence there. Vertexis Nexus alerts you at 75%, 90% and 100%.
How does Vertexis Nexus file in Texas?
Returns are prepared from your ledger, submitted electronically and the payment is scheduled ahead of the deadline.
What are the steps to file in Texas?
Apply for a sales tax permit with the Comptroller. Choose the single local rate or collect by destination. File Form 01-114 by the due date. Keep the confirmation for your records.
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