Do marketplace sales count toward the Texas threshold?

Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $500,000 threshold. Check the Texas Comptroller of Public Accounts guidance before excluding them.

Which rate does an online seller charge in Texas?

Texas sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.

Do I have to charge sales tax for online sales in Texas?

Quick answer

Only after you cross economic nexus. Once you exceed $500,000 in sales into Texas over 12 months, you must register with the Texas Comptroller of Public Accounts and charge the buyer's destination rate.

Texas uses a single $500,000 total Texas revenue threshold in the preceding 12 calendar months.

Rule summary

How Texas treats each category.

Online sales and nexus rules in Texas
Economic nexus — sales threshold	$500,000
Transaction-count threshold	None — sales volume only
Marketplace facilitator collection	Required — Amazon, Etsy and eBay collect on your behalf for their sales
Rate to charge	The buyer's destination rate (8.25% in covered Texas metros)
Registration authority	Texas Comptroller of Public Accounts

Source: Texas Comptroller of Public Accounts · rates as published for 2026

This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Texas Comptroller of Public Accounts or a tax professional before relying on it for filing.

Combined rates in Texas

What a taxable purchase actually costs in Texas.

Frequently asked

Answers pulled from the same rule set.

Do I have to charge sales tax for online sales in Texas?: Only after you cross economic nexus. Once you exceed $500,000 in sales into Texas over 12 months, you must register with the Texas Comptroller of Public Accounts and charge the buyer's destination rate.
Do marketplace sales count toward the Texas threshold?: Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $500,000 threshold. Check the Texas Comptroller of Public Accounts guidance before excluding them.
Which rate does an online seller charge in Texas?: Texas sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.

More Texas guides

Other Texas rules that change the total.