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


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