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Texas Sales and Use Taxes: Nexus Guidelines, Reporting and Registration, Current Audit Campaign

Note: CLE credit is not offered on this program

A live 110-minute CPE video webinar with interactive Q&A

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Thursday, June 12, 2025

1:00pm-2:50pm EDT, 10:00am-11:50am PDT

or call 1-800-926-7926
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This webinar will review current Texas state and use tax guidelines for resident and nonresident taxpayers. Our panel of knowledgeable state and local tax professionals will explain what constitutes nexus, registration and reporting requirements, and recent legislation for multistate taxpayers and their advisers.

Description

According to Texas' Comptroller, sales tax revenue was $47.16 billion for 2024. Sales tax collections are almost seven times higher than Texas' franchise tax revenue of $6.86 billion for the same year. The Texas sales tax rate is 6.25%; however, it can be as high as 8.25% when combined with local sales tax rates. Late filing and payment penalties can be significant: A $50 penalty is assessed on each report filed after the due date. If tax is paid 1-30 days after the due date, a 5% penalty is assessed. If tax is paid over 30 days after the due date, a 10% penalty is assessed. Higher penalties may apply in the case of an ignored audit or assessment notice, or in the case of missing documents or fraud. Not reporting and remitting Texas sales tax when required can be time-consuming and costly.

In 2024, Texas amended Rule 3.334, utilizing the language for the Streamlined Sales Tax Agreement, even though it is not a member state, adopting destination-based sourcing to determine where local sales tax is assessed. Several counties, destined to lose significant revenue, argued that these provisions contradicted the statutory rules and prevailed in City of Coppell et al. v. Glenn Hegar. The Texas District Court ruled that the new regulations contravened the statute and could not be enforced. SALT practitioners need to understand the Texas sales tax requirements for multinational businesses.

Listen as our panel of SALT experts reviews the latest sales and local taxation developments in Texas.

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Outline

  1. Background
    1. The sales tax and the use tax
    2. State tax and local taxes
    3. Goods and services
  2. Exemptions
    1. Organizations
    2. Items
    3. Uses
    4. Burden of proof
  3. Audits
    1. Sampling
    2. Important deadlines
    3. Challenging audit results
  4. Planning opportunities
    1. Separate legal entities
    2. Occasional sale exemptions
    3. Detrimental reliance

Benefits

The panel will review these and other critical issues:

  • Recent developments in Texas' sales tax legislation
  • Texas' nexus guidelines for reporting sales tax
  • The current state of Texas' audit campaign for collection of sales tax
  • How local taxes are assessed in Texas

Faculty

Crow, Bill
Bill Crow, Esq.
Lead SALT Counsel
Christian Tax Advisors

Mr. Crow is Lead SALT Counsel for CTA. He brings over 25 years of multistate tax experience including tenure as an...  |  Read More

Mondrik, Christina
Christina A. Mondrik, Esq., CPA
Attorney
Mondrik & Associates

Ms. Mondrik, focuses her practice on state and federal tax controversies and litigation. She is board certified in...  |  Read More

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