Unsure where you owe sales or use tax

Run Your Nexus Risk Check

Texas Marketplace Facilitator Rules

Texas marketplace facilitator laws require certain platforms to collect and remit sales tax on behalf of third party sellers for qualifying transactions.

However:

Sellers using Amazon, Walmart, or other marketplaces must evaluate both facilitator collection and independent nexus obligations.

Run Your Nexus Risk Check

What Is a Marketplace Facilitator in Texas

A marketplace facilitator is a platform that:

Texas requires qualifying facilitators to collect and remit tax on eligible sales.

Do Sellers Still Have Nexus in Texas

Marketplace collection does not automatically eliminate nexus.

A seller may still:

Texas evaluates total revenue delivered into the state, including marketplace transactions.

Texas Economic Nexus Threshold

Not Sure If This Applies to You

Before registering or filing, confirm whether your business has created sales tax nexus in California or Texas.

Run Your Nexus Risk Check

When Must a Seller Register in Texas

Registration may still be required if:

How to Register for Sales Tax in Texas | Amazon FBA Nexus Texas

Marketplace Revenue and the 500000 Threshold

Texas measures economic nexus using a rolling twelve month revenue period.

This may include:

Understanding whether marketplace revenue counts is critical when evaluating nexus.

Risks of Assuming the Marketplace Handles Everything

If a seller exceeded the threshold but failed to register, exposure may include:

Marketplace collection does not eliminate potential historical exposure.

Texas Back Sales Tax Liability | Texas Voluntary Disclosure Agreement

Texas Marketplace Facilitator FAQ

Marketplace collection does not automatically eliminate nexus if other revenue or physical presence exists.

Marketplace sales generally count toward total revenue used to determine economic nexus.

Yes. Texas measures economic nexus over a rolling twelve month period.

Unsure Whether Marketplace Sales Created Texas Nexus

If your revenue includes marketplace and direct sales, evaluate total exposure before assuming registration is unnecessary.

Run Your Nexus Risk Check

Identify potential Texas marketplace nexus exposure before penalties escalate.

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