Full raw Nucleus output for Texas. Use this as source material if you need to verify facts or go deeper on any section.

1. Economic nexus threshold

Texas operates a $500,000 threshold as a safe harbor: remote seller not required to obtain a Texas sales/use tax permit if total Texas revenue in preceding 12 calendar months is less than $500,000. No transaction-count minimum — only revenue test applies.

2. Effective date

$500,000 economic nexus threshold became effective October 1, 2019, enacted by HB 1525 (86th Texas Legislature).

3. Evaluation period

Rolling 12-month lookback (preceding 12 calendar months, not a fixed calendar year). Once threshold crossed, must begin collecting no later than first day of fourth month after the month threshold was crossed.

4. Prior threshold rules

Texas did not have an economic nexus standard before Wayfair. Before October 1, 2019, nexus based entirely on physical presence under Texas Tax Code § 151.107. $500,000 threshold established in 2019 was Texas's first and only economic nexus rule.

5. Included transactions

$500,000 calculation intentionally broad — includes all gross revenue from:

• Taxable sales of TPP and services delivered into Texas
• Nontaxable/exempt sales (groceries, resale transactions)
• Separately stated handling, transportation, and installation charges
• Sales to otherwise exempt customers (nonprofits, government entities)