HBP Part 5.5.4. Tax on Internet Sales

Date published: April 15, 2011
Last revised: April 15, 2011
Issued by: Financial Accounting and Reporting

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