E-Commerce & Online Sellers Bookkeeping in Texas

Economic nexus in Texas is $500,000 in sales. For e-commerce & online sellers, that threshold is the one to watch, because it is reached by selling into the state — no office, no staff, no physical presence required. Once you cross it you are expected to register with the Texas Comptroller of Public Accounts and begin collecting. We track your Texas sales against it and tell you before you cross, not after.

Marketplace facilitator rules mean large platforms generally collect and remit Texas tax on sales made through them. Your own site, wholesale, and direct sales are a different matter — those remain yours to collect and report. Keeping the two streams separate in the books is what makes the Texas Comptroller of Public Accounts return match reality.

The Texas statewide base rate is 6.25%. Local rates stack on top and are generally sourced to the delivery address, so the effective rate varies within the state. Getting sourcing right is what keeps the liability account matching what you actually collected.

Texas assigns filing frequency by liability — monthly, quarterly, or annually by liability. Because Texas includes an annual bracket, a low-volume seller here can go a full year between filings, which is exactly when a liability account drifts unnoticed. We reconcile it monthly regardless of when the return is due.