There are three main ways to file your Texas sales tax return: · Online Filing (Recommended): This is the fastest and most convenient option. · Visit the Texas Comptroller’s eSystems website: [invalid URL removed] · Log in using your account credentials (create one if you haven’t already). · Select “WebFile/Pay Taxes and Fees.” · Choose your sales tax account and follow the prompts to file your return and submit your payment electronically (credit card with fee or electronic check). · File by Mail: You can download Form 01-114, Texas Sales and Use Tax Return, from the Comptroller’s website and

Texas use tax is basically a “catch-up” for sales tax you didn’t pay upfront. Applies to: · Out-of-state purchases brought to Texas · Online purchases without Texas sales tax collected · Tax-exempt items later used for taxable purposes (rare) · You report and pay use tax on your Texas income tax return, at the same combined state and local sales tax rate as your area.

Since 2019, Texas also has economic nexus rules. This means even without a physical presence, you may need to collect sales tax if your business makes more than $500,000 in annual sales from Texas customers.