Handbook of Business Procedures

5.5.4. TAX ON INTERNET SALES

Texas sales and use tax applies to taxable items (tangible personal property and taxable services) on orders taken via the Internet when shipped or delivered to a purchaser in Texas. Texas sales tax should not be assessed on taxable items shipped or delivered by the seller to a location outside of Texas. Local sales tax is based on the seller’s place of business.

Part 5. Sales of Goods and Services - Table of Contents