Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

Texas

Physical Nexus in Texas

A business is considered to have physical nexus if …

  • It has a retail store in the commonwealth
  • It has a warehouse in the commonwealth
  • It houses inventory or stores property for sale in the state, including FBA
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • Representatives Attend tradeshows in Texas for the purpose of making sales or taking orders. You may be liable for collecting and remitting Texas sales and use tax on orders taken or sales made during Texas conventions or trade shows, even if you only attend one trade show in the state in a year, for one day

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in Texas

A business is considered to have economic nexus in Texas if it made $500,000 or more in sales in the previous 12 months, with the initial 12 months beginning July 1, 2018, through June 30, 2019.

What’s included?

  • Gross revenue from tangible personal property delivered into the state
  • Gross revenue of services delivered in the state
  • Exempt sales
  • Exempt services