This is Christy's reference guide for Texas. V.1 copy is already written — this brief is so Christy can refine and improve it. Full Nucleus research is in the sibling page "Nucleus Research" if she needs to go deeper.
Hero intro blurb
Texas has the HIGHEST threshold in the country: $500,000 (5x the national norm)
But physical nexus removes you from the safe harbor immediately — one trade show, one employee, FBA inventory = must register from dollar one
Frame as: high threshold is great news for remote sellers, but physical nexus is the catch
2-3 sentences
Included transactions
ALL gross revenue: taxable, nontaxable/exempt, handling/transportation/installation charges, sales to exempt customers (nonprofits, government)
Marketplace-facilitated sales included since April 1, 2020
Clean bullet list
Excluded transactions
Physical nexus sellers: NOT remote sellers, cannot use $500K safe harbor, must register regardless of sales volume
FBA exception: if sole TX presence is inventory in marketplace provider's TX warehouse AND total TX revenue under $500K AND marketplace certifies it will collect/remit = exempt from permitting. But: once $500K crossed, inventory independently triggers full physical nexus.
Clean bullet list — the FBA exception nuance is important