Texas Amazon Sales Tax
Texas enforces marketplace facilitator law since October 2019. Amazon collects all Texas sales tax. Major FBA fulfillment center state.
Overview
Texas' marketplace facilitator law took effect October 1, 2019. The state base rate is 6.25%, with local jurisdictions adding up to 2% on top, making the maximum combined rate 8.25%. Amazon collects and remits Texas sales tax on every order shipped to a Texas address.
Texas hosts a significant number of Amazon fulfillment centers, which historically made it one of the most contested states for pre-Wayfair FBA nexus claims. There were several high-profile cases of Texas pursuing FBA sellers for back taxes based on the physical presence of inventory in Texas warehouses. The marketplace facilitator law largely closed this exposure for ongoing sales.
For current FBA sellers, Texas is straightforward: Amazon collects, you have no registration obligation. Sellers with significant pre-2019 Texas FBA volume should consult a tax professional about historical nexus questions, particularly if they received any back-tax notices that were never resolved.
What FBA sellers still need to know
No registration for ongoing Amazon-only sales. Pre-2019 FBA sellers should verify no outstanding back-tax notices.
This content is educational and not legal or tax advice. Sales tax law changes frequently and is jurisdiction-specific. Always verify with a qualified tax professional and the state revenue department before making compliance decisions.
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