Tax Resources for Accountants and Small Businesses (U.S.)
Texas economic nexus determines when an out-of-state seller is required to collect and remit Texas sales and use tax based on the seller’s economic activity in the state rather than physical presence. Economic nexus...
Texas allows qualifying remote sellers to simplify local tax collection by electing a single local use tax rate instead of collecting destination-based local sales and use taxes. This option is designed to reduce compliance...
Texas use tax applies when taxable goods or services are purchased without Texas sales tax being collected at the time of sale. This commonly happens with out-of-state purchases, online transactions, or items bought from...