Texas taxes through the Texas Comptroller of Public Accounts at a 6.25% statewide base rate, with local rates stacking on top and economic nexus for remote sellers at $500,000 in sales. Filing runs monthly, quarterly, or annually by liability. Because Texas runs an annual bracket, low-volume retail and brick-and-mortar can go twelve months between returns — which is exactly how long a liability account can drift before anyone looks at it.
Employer registration runs through the Texas Workforce Commission, and the entity is registered with the Texas Secretary of State. Remote sellers may elect a single local use tax rate instead of tracking every jurisdiction. The franchise tax is a separate annual filing.
At a glance
Sales tax authority
Texas Comptroller of Public Accounts — 6.25% statewide base rate
Economic nexus
$500,000 in sales
Filing cadence
Monthly, quarterly, or annually by liability
Employer registration
Texas Workforce Commission
Entity registration
Texas Secretary of State
Texas rates and sourcing
The Texas statewide base rate is 6.25%. That sits mid-table nationally, with local rates layered on top and sourced to the delivery address rather than to your own location. Sourcing is where this is won or lost, and with economic nexus set at $500,000 in sales, it becomes your problem the moment that threshold is crossed.
Filing cadence in Texas
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.
Sales tax nexus in Texas
Economic nexus in Texas is $500,000 in sales. For retail and brick-and-mortar, 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.
We keep the books. You run the business.
Categorization, reconciliation, month-end close, and clean financial statements — with nothing left for you to chase.
View pricingHow It Works
Free review
We check where your retail and brick-and-mortar books stand and whether Texas activity has crossed $500,000 in sales.
Register what is needed
Accounts set up with the Texas Comptroller of Public Accounts, plus the Texas Workforce Commission if you have employees here.
Catch up
Back periods cleaned up at a fixed quoted price, including any Texas liability that was collected but never reconciled.
Close on cadence
Monthly close worked backward from your Texas due dates — monthly, quarterly, or annually by liability.
Retail & Brick-and-Mortar Bookkeeping in Texas — Frequently Asked Questions
Do retail and brick-and-mortar need to register for sales tax in Texas?
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How often do retail and brick-and-mortar file in Texas?
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Which Texas agencies do retail and brick-and-mortar deal with?
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Do retail and brick-and-mortar pay Texas state income tax?
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Do you prepare income tax returns for retail and brick-and-mortar?
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Retail & Brick-and-Mortar bookkeeping in Texas
Book a free consultation. We will check where your books stand and whether your Texas activity has crossed $500,000 in sales.
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- Nationwide
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