Marketplace sales may count toward the Texas 500000 economic nexus threshold. Texas measures economic nexus using total revenue delivered into the state during the preceding twelve month period. Even if a marketplace facilitator collects and remits tax, the underlying revenue may still be included when determining whether the threshold is exceeded.
Run Your Nexus Risk CheckHow Texas Measures the 500000 Dollar Threshold
Texas economic nexus applies when total revenue delivered into Texas exceeds 500000 dollars during the prior twelve months.
The threshold:
- Is revenue based
- Uses a rolling twelve month period
- Does not rely on transaction count
Revenue may include both direct and marketplace sales.
Texas Economic Nexus Threshold
Marketplace Collection vs Nexus in Texas
Marketplace facilitator laws may require platforms to collect and remit tax on qualifying transactions.
However:
- Collection responsibility does not automatically eliminate nexus
- Revenue may still be included for threshold purposes
- Registration may still be required
Marketplace Facilitator Rules Texas
Common Revenue Calculation Mistakes
Texas sellers often miscalculate revenue by:
- Excluding marketplace sales
- Ignoring subscription revenue
- Failing to apply the rolling twelve month measurement
Underestimating revenue may delay registration and increase exposure.
Ecommerce Sales Tax Nexus Texas
What If You Crossed the Threshold and Did Not Register
If total Texas revenue exceeded 500000 dollars and no permit was obtained, exposure may include:
- Back taxes
- Penalties
- Accrued interest
- Audit review
Marketplace collection does not automatically eliminate historical nexus exposure.
Unsure Whether Marketplace Sales Count Toward Texas Nexus
If your business sells through marketplaces and direct channels, evaluate total revenue under the rolling twelve month rule before assuming registration is unnecessary.
Run Your Nexus Risk CheckIdentify potential Texas threshold exposure before penalties escalate.
Texas Marketplace Revenue FAQ
Do Amazon sales count toward the 500000 threshold in Texas?
Marketplace sales generally count toward total revenue used to determine economic nexus.
Does Texas use transaction count?
No. Texas uses total revenue over a rolling twelve month period.
If the marketplace collects tax, do I still have nexus?
Marketplace collection does not automatically eliminate nexus if revenue thresholds are exceeded.
