Unsure where you owe sales or use tax
Run Your Nexus Risk CheckBusinesses with Texas sales tax nexus must:
Texas assigns monthly, quarterly, or annual filing schedules depending on revenue volume. Failure to file or pay on time may result in penalties, statutory interest, and audit exposure.
Run Your Nexus Risk CheckFiling begins once a business establishes nexus in Texas.
Nexus may arise from:
Once nexus exists, registration and return filing obligations follow.
The Texas Comptroller assigns filing frequency based on sales volume.
Filing schedules may include:
Businesses must file returns even if no tax is due during the reporting period.
Texas sales tax returns typically require reporting of:
Proper reporting of resale and exempt sales is critical to reduce audit risk.
Failure to file or pay on time may result in:
Repeated noncompliance increases audit risk.
If nexus existed in prior periods and returns were not filed, exposure may include:
Before registering or filing for prior periods, evaluate exposure.
Texas Back Sales Tax Liability | Texas Voluntary Disclosure Agreement
Filing without understanding nexus start date may increase liability.
If your business exceeds revenue thresholds or has physical presence in Texas, evaluate nexus before registering or filing.
Run Your Nexus Risk Check