The Texas economic nexus threshold is $500,000 in revenue measured over the previous 12 calendar months. Once you cross this threshold, you must register with Texas, collect Texas sales tax on all taxable sales, and file regular returns. Marketplace sales through Amazon, Etsy, and similar platforms count toward the $500,000 threshold.
The economic nexus threshold in Texas is $500,000 in sales revenue during the previous 12 calendar months. Once you exceed this amount, you are required to register with Texas and begin collecting sales tax on all taxable sales to Texas customers.
Texas uses a rolling previous 12 calendar months window. This means you look back from the current date — not a fixed calendar year — to determine whether you have crossed $500,000. A rolling window can trigger nexus mid-year, so monitor your cumulative Texas revenue continuously.
Yes. Texas includes marketplace sales in its economic nexus threshold calculation. Sales you make through Amazon, Etsy, or other marketplace facilitators count toward the $500,000 threshold alongside your direct-channel sales.
Register online at Texas's official tax portal: https://mycpa.cpa.state.tx.us/coa/. Have your federal EIN, business legal name, mailing address, and anticipated first taxable sale date ready. Most states complete registration instantly and issue a permit number you can use immediately.
Once you meet the Texas economic nexus threshold, you must register, collect the correct Texas sales tax rate on all taxable sales, file regular returns (frequency depends on your sales volume — monthly, quarterly, or annually), and remit the collected tax by each due date. Retroactive liability can apply to sales made after you crossed the threshold but before you registered, so acting quickly after exceeding the threshold limits your exposure.