Sales tax economic nexus threshold in Texas (2026)
The economic nexus threshold for remote sellers in Texas is $500,000 in sales, with no transaction count test. Measured over: preceding twelve calendar months.
| Sales threshold | $500,000 |
|---|---|
| Transaction test | No transaction test |
| How the tests combine | Sales only |
| Measurement period | preceding twelve calendar months |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate. Facilitator threshold: A marketplace provider that is a remote seller need not collect until all sales through its marketplace exceed the $500,000 threshold. |
| Last verified | 2026-10-08 |
| Source | Texas Comptroller of Public Accounts: Remote Sellers |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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