Does Texas have sales tax?

Yes. Texas has a 6.25% statewide sales tax rate, plus an average local rate of 1.94%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-25.

Do I have to collect sales tax in Texas?

You must collect Texas sales tax if your economic nexus threshold is met: $500,000 in sales to Texas customers.

What is Texas's sales tax rate?

Texas's base state rate is 6.25% plus an average local rate of 1.94%. Always check the exact rate at the customer's delivery address before charging.

Does Texas have a marketplace facilitator law?

Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Texas sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.

What is Texas's marketplace facilitator threshold for sales tax?

Texas applies the same threshold to marketplace facilitators as to remote sellers: $500,000 in Texas sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Texas sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.

When did Texas's economic nexus law take effect?

Texas's current economic nexus rule took effect on 2019-10-01.

Texas Sales Tax Nexus & Economic Nexus Threshold (2026)

Updated 2026-05-25

Economic nexus triggers at $500,000 in sales delivered to Texas customers.

6.25% statewide sales tax rate, with an average combined state and local rate of 8.19%.

Economic nexus threshold	$500,000 No transaction count threshold
State sales tax rate	6.25% Average combined rate (state + local): 8.19%
Marketplace facilitator law	Yes Amazon, Etsy, eBay collect and remit on your behalf
Effective date	2019-10-01
Department of Revenue	Official site

Check Texas nexus with your numbers

If your sales are close to the Texas threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare Texas against every other state where you sell.

How Texas nexus works

Texas sales tax nexus and SaaS taxability: economic nexus applies to remote sellers with $500,000 or more in total Texas revenue during the preceding twelve calendar months. After crossing that safe harbor, Texas requires a permit and sales/use tax collection no later than the first day of the fourth month after the threshold-crossing month. Texas treats data processing as a taxable service and the Comptroller says data processing providers include software-as-a-service sellers and application service providers; 20% of a data-processing charge is exempt, so SaaS treated as data processing is generally taxed on 80% of the invoice amount. Marketplace-only sellers whose marketplace provider certifies Texas collection generally do not need a Texas tax permit, but sellers must keep marketplace-sales records for at least four years.

Filing frequency

Filing frequency in Texas depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.

Marketplace facilitator law

Yes, Texas has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.

Texas sales tax by topic

Related states to Texas

If you sell into Texas, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.

California$500,000 · 7.25%

Compare Texas vs California →

Florida$100,000 · 6.00%

Compare Texas vs Florida →

Oklahoma$100,000 · 4.50%

Compare Texas vs Oklahoma →

Louisiana$100,000 · 5.00%

Compare Texas vs Louisiana →

Frequently asked questions

Does Texas have sales tax?: Yes. Texas has a 6.25% statewide sales tax rate, plus an average local rate of 1.94%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-25.
Do I have to collect sales tax in Texas?: You must collect Texas sales tax if your economic nexus threshold is met: $500,000 in sales to Texas customers.
What is Texas's sales tax rate?: Texas's base state rate is 6.25% plus an average local rate of 1.94%. Always check the exact rate at the customer's delivery address before charging.
Does Texas have a marketplace facilitator law?: Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Texas sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
What is Texas's marketplace facilitator threshold for sales tax?: Texas applies the same threshold to marketplace facilitators as to remote sellers: $500,000 in Texas sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Texas sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
When did Texas's economic nexus law take effect?: Texas's current economic nexus rule took effect on 2019-10-01.

Sources

date_retrieved: 2026-05-25