VATLive > Blog > Americas News > US Texas Sales Tax economic nexus

US Texas Sales Tax economic nexus

  • Jan 3, 2019 | Richard Asquith

US Texas Sales Tax economic nexus

Texas has become the latest US state to implement Sales Tax obligations on out-of-state (non-resident) merchants. This follows the 2018 South Dakota vs Wayfair Supreme Court ruling obliging remote sellers without a presence in a state to charge and remit local Sales Tax.

From 1 October 2019, out-of-state merchants with sales of above $500,000 per annum in Texas during the prior year must register with the Texas Controller of Public Accounts, collect and remit Sales Tax.

Texas is the second most populous state in the US. It follows a similar recent announcement from the largest state, California, to introduce remote Sales Tax obligations from April 2019. 


Latest American news

US Kansas imposes sales tax on remote sellers

Aug 12, 2019

Kansas is to oblige out-of-state retailers to charge local sales tax for the first time from 1 October 2019. This includes registering with the state's Department of Revenue

US Illinois marketplace sales tax collections

Jun 26, 2019

Illinois is to require marketplace facilitators to start collecting remote sellers' sales taxes due on sales to local consumers. The new measures will come into effect on 1 January 2020

US Maryland marketplace sales tax collections Oct 2019

May 6, 2019

Maryland has become the latest US state to pass legislation requiring online marketplaces to collect sales tax on behalf of out-of-state (non-resident) sellers using their platforms. The new law


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
VATlive newsletter

Sign up for our free newsletter stay up-to-date with the latest tax news.

VAT Voice


Sign-up to VAT Voice, Avalara’s monthly round-up about VAT and legislation updates to help you stay ahead of the curve.