Texas Sales Tax Nexus Thresholds — 2026
Last updated: April 2026
Researched by the NexusFlag Research Team
Texas requires remote sellers to collect and remit sales tax once they exceed $500,000 in annual gross revenue from Texas customers within a calendar year.
Source: Texas Department of RevenueTexas Nexus Threshold Details
Annual gross sales to in-state customers
Number of separate taxable transactions
Nexus triggers when EITHER threshold is crossed first
How sales into the state are counted
Whether Amazon/marketplace sales count toward threshold
Year the economic nexus law took effect
How quickly you must register after nexus is triggered
How often returns are typically due at low volume
Note: Higher $500K threshold
Check if you've crossed nexus in Texas
Enter your Texas sales figures and NexusFlag will calculate your current exposure instantly.
Frequently asked questions about Texas sales tax nexus
When does economic nexus trigger in Texas?
Texas economic nexus triggers when a remote seller exceeds $500,000 in revenue from Texas customers within a calendar year. Once triggered, the seller must register with the Texas Department of Revenue and begin collecting and remitting sales tax.
How long do I have to register after crossing nexus in Texas?
Texas requires sellers to register within 30 days of crossing the economic nexus threshold. Failing to register on time may result in back taxes, interest, and penalties assessed by the Texas Department of Revenue.
Do marketplace sales count toward Texas's nexus threshold?
Texas generally excludes marketplace-facilitated sales from the economic nexus threshold calculation, because the marketplace is responsible for collecting and remitting tax on those sales. Only direct sales from your own channels count toward the Texas threshold.
How often do I need to file sales tax returns in Texas?
Texas assigns filing frequency based on your sales volume. New remote sellers typically start on monthly filing. Texas may adjust your frequency over time as your Texas sales volume becomes clearer. Check with the Texas Department of Revenue for your assigned frequency after you register.
Disclaimer: NexusFlag provides informational data about published state nexus thresholds — not tax advice. State laws change frequently. Always verify current Texas threshold requirements with the Texas Department of Revenue or a qualified sales tax professional before making compliance decisions.