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Texas Sales and Local 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

This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Thursday, June 12, 2025

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

Early Registration Discount Deadline, Friday, May 16, 2025

or call 1-800-926-7926
Add to your calendar

This webinar will review current Texas state and local 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: 5% for the first missed month, increasing to 10% in month two, and 20% if a notice is received and ignored. A Texas audit includes 12 steps, outlined on its website. 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. Texas sales tax: introduction
  2. Nexus guidelines
  3. State registration and reporting requirements
  4. Local taxes
  5. Out-of-state vendors
  6. Unique industries
  7. Recent developments
  8. The audit process

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

Attend on June 12

Early Discount (through 05/16/25)

CPE credit processing is available for an additional fee of $39.
CPE processing must be ordered prior to the event. See NASBA details.

Cannot Attend June 12?

Early Discount (through 05/16/25)

CPE credit is not available on downloads.

CPE On-Demand

See NASBA details.