Who needs a Texas wholesale license? ​
The Texas Comptroller’s Office requires businesses engaged in the sale of taxable goods or taxable services to obtain a Texas tax license whether they are a small business or a major corporation. You are required to charge sales tax and collect sales tax from your customers. Your business is then responsible for paying sales tax to the Texas Comptroller’s Office.
To determine whether your business requires a Texas sales tax permit, ask yourself the following:
- Do you operate a business from a physical location in Texas?
- Do you have salespeople who operate in Texas and sell taxable products or services?
- Do you receive income from rental properties in Texas?
- Do you conduct business in the state through other avenues like trade shows or concerts?
- Do you sell more than two items online in Texas or ship more than two items to customers in Texas within a 12-month period?
- Do you sell digital products to customers in Texas?
If you answered yes to one or more of these business activities, your business needs a Texas seller’s license.