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Texas sellers must collect sales tax on taxable items, including shipping and delivery charges, sold online in Texas. Texas sellers are engaged in business if they have a physical Texas location or make online sales in Texas.
These laws prohibit transactions with certain persons or countries, and exports can include physical shipments, as well as digital deliveries of goods (e.g., software) via email or download. Because legal challenges can be complex and every business is different, nothing in this article is a substitute for the legal advice of experienced e ...
(1) to simplify, clarify and modernize the law governing commercial transactions; (2) to permit the continued expansion of commercial practices through custom, usage and agreement of the parties; and (3) to make uniform the law among the various jurisdictions. (b) Unless displaced by the particular provisions of this
(a) Except as otherwise provided in Subsections (b) and (e), this chapter applies to electronic records and electronic signatures relating to a transaction. (2) the Uniform Commercial Code, other than Sections 1.107 and 1.206 and Chapters 2 and 2A.
The statutes available on this website are current through the 88th 4th Called Legislative Session, 2023. The constitutional provisions found on this website are current through the amendments approved by voters in November 2023.
If you are a remote seller who is selling into Texas, a marketplace provider or marketplace seller in Texas, you may also need to obtain a Texas Sales and Use Tax Permit. For additional details, see
Federal law prohibits state governments from requiring online merchants to collect sales and use taxes unless the merchant has a physical presence or nexus in the state. In Texas, nexus occurs when the merchant has a place of business or an office, distribution center, warehouse, inventory, or an employee in the state.
