What is the Texas economic nexus threshold in 2026?

For 2026, Texas's economic nexus threshold is $500,000, in effect since 2019-10-01. Remote sellers measure Texas-sourced gross sales (typically over a rolling 12 months or the prior calendar year, depending on state rules) against this number to decide when registration begins.

What is the current Texas economic nexus threshold?

$500,000, effective since 2019-10-01. Sales through marketplace facilitators are usually excluded from this count.

What counts toward the Texas threshold?

Gross sales of tangible personal property and most services into Texas, including resale transactions in some states. Marketplace-facilitated sales are typically excluded; check the specific rule.

How often is the Texas threshold recalculated?

Most states apply a rolling 12-month lookback (some use the prior calendar year). You cross the threshold when your trailing-12-months sales exceed the dollar or transaction count.

Texas Sales Tax Economic Nexus Threshold (2026)

Updated 2026-05-25

If your Thresholds business sells $500,000 into Texas in a calendar year, you have economic nexus and must register, collect, and remit Texas sales tax.

Texas's economic nexus threshold, in detail

The current Texas threshold is $500,000, in effect since 2019-10-01.

What counts toward the threshold: gross sales of tangible personal property AND most services delivered to Texas customers. Resale sales may count in some states. Marketplace-facilitated sales typically do NOT count. Check the state's specific definitions before computing.

Counting periods

Most states apply the threshold on a rolling 12-month basis — look at the prior 12 months as of the end of each month. Some states look at the prior calendar year specifically. Texas's rule is stated in its regulations; your registration must begin no later than the first day of the month after you cross, unless the state allows a grace period.

Common threshold-tracking mistakes

Measuring by calendar year only, missing when a rolling 12-month window would have triggered earlier.
Including tax in “gross sales”. The threshold uses pre-tax revenue; double-counting tax in the threshold figure can prematurely trigger registration.
Forgetting that the threshold resets — falling below in a subsequent year doesn't automatically deregister you. You must request deregistration through the Texas DOR.

Texas nexus note

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.

What to do next

Read the full Texas overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

Frequently asked questions

What is the Texas economic nexus threshold in 2026?: For 2026, Texas's economic nexus threshold is $500,000, in effect since 2019-10-01. Remote sellers measure Texas-sourced gross sales (typically over a rolling 12 months or the prior calendar year, depending on state rules) against this number to decide when registration begins.
What is the current Texas economic nexus threshold?: $500,000, effective since 2019-10-01. Sales through marketplace facilitators are usually excluded from this count.
What counts toward the Texas threshold?: Gross sales of tangible personal property and most services into Texas, including resale transactions in some states. Marketplace-facilitated sales are typically excluded; check the specific rule.
How often is the Texas threshold recalculated?: Most states apply a rolling 12-month lookback (some use the prior calendar year). You cross the threshold when your trailing-12-months sales exceed the dollar or transaction count.

Sources

date_retrieved: 2026-05-25