Almost any business that sells goods or taxable services within the State of Texas to customers located in Texas is required to report and / or collect sales tax from that buyer.
Registering for Texas Sales Tax / Reseller’s Permit is a must for all businesses reporting any taxable sales, even if the sales are zero dollars in revenue ( please consult with your accountant / tax advisor for further information ) .
In most cases, this will include all online businesses such as online sellers who sell through a website, or on Amazon, eBay, etc.
Any seller which conducts business and has a major presence within the state must collect sales tax in Texas must pay taxes to the state.
Therefore, these sellers required to file for a Texas Sales Tax Certificate.
By not doing so, business may face sanctions or other types of penalties.
Additionally, depending on the businesses location and tax jurisdiction, localities such as counties, cities, and other districts can also add additional sales and use taxes.
Please note each business is unique and may have different requirements.