Texas Comptroller's Office - (800) 252-5555,
You must obtain a sales tax permit if:
- you are an individual, partnership, corporation, or organization engaged in business in Texas; and
- you are selling tangible personal property or providing taxable services in Texas to customers in Texas; and/or
- you acquire tangible personal property or taxable services from out-of-state suppliers that do not hold a Texas permit; or
- you sell or resell telecommunications services, such as the electronic transmission of tax returns or other information, the provision of phone service for a charge to tenants or hotel guests, fax services, or paging services, or you are a telecommunications utility or a mobile service provider collecting and paying telecommunications receipts under Texas Tax Code, Chapter 151; or
- you are a telecommunications utility, a mobile service provider, or a business service user that provides local exchange access, equivalent local exchange access, wireless telecommunications connections, or intrastate long-distance service, and you are responsible for collecting emergency communications charges and/or surcharges under Texas Health and Safety Code, Chapter 771; or
- you collect tax on the retail sale of fireworks; (You are required to charge both the sales tax and the fireworks tax.) or
- you collect tax on sale of health spa memberships; or
- you sell, lease, or rent off-road, heavy duty diesel powered equipment (You are required to charge both the sales tax and the surcharge.); or
- you are an out-of-state winery direct shipping wine to consumers in Texas.
(You are required to obtain an Out-of-State Winery Direct Shipper permit from the Texas Alcoholic Beverage Commission.) or
- You sell cigarette and/or tobacco products (You are required to obtain a cigarette/tobacco retailer's permit, AP-193. Refer to Cigarette/Tobacco Products under Texas Taxes.)
Both wholesalers and retailers must apply for a sales tax permit. Internet and catalog sellers engaged in business in Texas must be permitted and are responsible for collecting and remitting the applicable state and local taxes on sales delivered to customers in Texas.