Texas Sales Tax Guide for E-commerce Sellers

Rate structure

Texas's state rate is 6.25%; the combined state + local rate ranges from 6.25–8.25%. Sourcing: Origin (in-state) / single local use rate option for remote sellers.

COMPONENTRATENOTES

State rate6.25%Texas Comptroller general statewide rate

Local taxes6.25–8.25%State 6.25% + up to 2% local; remote sellers may elect the 1.75% single local use tax rate instead of tracking every jurisdiction.

ReturnForm 01-114Form 01-114 (Sales & Use Tax Return) + 01-115 outlet supplement

Economic nexus threshold

You must register and collect once your Texas sales reach $500,000, measured over the preceding 12 months. There is no transaction-count threshold. Gross revenue, preceding 12 calendar months. Marketplace sales count toward this threshold even though the marketplace collects for you.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Texas as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

Texas Comptroller assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Texas: Monthly · Quarterly · Annual.

Due dates

Returns are due on the 20th of the month following the period. When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: $50 late-filing penalty plus 5% (1–30 days) or 10% (31+ days) of tax due, plus interest after 60 days.

Marketplace facilitator rules

Since October 2019, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit Texas tax on your marketplace sales. How Texas treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.

Count toward nexus?Yesmarketplace + direct sales together determine your threshold status.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?DeductionDeduction — marketplace sales are excluded from taxable sales but count in total Texas revenue for the $500k test.

Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with Texas Comptroller of Public Accounts when in doubt.

Filing portal & AutoFile

Texas returns are filed through comptroller.texas.gov/taxes/file-pay. Login verification: No verification code. SalesTax50 AutoFile prepares the Form 01-114 from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a Texas permit if I only sell on Amazon?

If you exceed the $500,000 threshold or have physical presence (including inventory in Texas warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your Texas Comptroller return — SalesTax50 separates them automatically.

Does SalesTax50 file Texas returns automatically?

Yes — AutoFile prepares your Form 01-114 from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing Texas permit.

Should I elect the single local rate?

Most remote sellers do: 8% total (6.25% + 1.75%) on every Texas order, one line on the return. SalesTax50 supports both methods.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Texas Comptroller of Public Accounts before relying on them.

Let AutoFile handle your Texas returns

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