Is Sales Tax Nexus Legal in Texas? (2026)
Yes. In Texas, sales tax nexus is legal. Texas uses a revenue-based safe harbor for qualifying remote sellers, distinct from businesses with physical presence.. A permit or license is required.
Key facts
- Status
- Legal
- Permit required
- Yes
- Jurisdiction
- Texas
- Last reviewed
- 2026-04-09
Sales Tax Nexus laws in Texas
The Comptroller defines remote sellers as out-of-state sellers whose only Texas activity is remote solicitation; a business with a physical presence is not a remote seller for this guidance. Remote sellers with total Texas revenue below $500,000 in the preceding twelve calendar months are within the stated safe harbor. Revenue includes taxable and nontaxable tangible-property and service sales, separately stated handling, transportation and installation charges, resale sales and exempt-entity sales. If the safe-harbor amount is exceeded, obtain a permit and begin collection and remittance no later than the first day of the fourth month after the month of exceeding it. A remote seller selling only through a provider that certifies tax collection and reporting need not hold a Texas tax permit, but marketplace sales records must be kept at least four years. This does not resolve every physical-presence rule, other tax or retained status field.
Frequently asked questions
Is sales tax nexus legal in Texas for travelers?
For travelers visiting Texas, sales tax nexus is currently legal. The Comptroller defines remote sellers as out-of-state sellers whose only Texas activity is remote solicitation; a business with a physical presence is not a remote seller for this guidance. Remote sellers with total Texas revenue below $500,000 in the preceding twelve calendar months are within the stated safe harbor. Revenue includes taxable and nontaxable tangible-property and service sales, separately stated handling, transportation and installation charges, resale sales and exempt-entity sales. If the safe-harbor amount is exceeded, obtain a permit and begin collection and remittance no later than the first day of the fourth month after the month of exceeding it. A remote seller selling only through a provider that certifies tax collection and reporting need not hold a Texas tax permit, but marketplace sales records must be kept at least four years. This does not resolve every physical-presence rule, other tax or retained status field.
Do I need a permit for sales tax nexus in Texas?
Yes, Texas requires a permit or license for sales tax nexus. Contact the relevant state agency for application details.
Can I transport sales tax nexus through Texas?
Transport laws for sales tax nexus in Texas depend on the specific item and your route. Generally, transport is allowed if you comply with state regulations. Always check states you pass through.
What are the penalties for sales tax nexus violations in Texas?
Penalties for sales tax nexus violations in Texas vary based on the specific offense. Always verify current laws before traveling.