Texas Comptroller Targets Out‑State Businesses Over Sales‑Tax Violations

The Texas Comptroller’s Office is intensifying enforcement against out‑of‑state companies that fail to comply with state sales‑tax rules. Businesses can trigger liability by establishing any physical presence in Texas, however minimal, or by meeting the “economic nexus” threshold based on sales volume.

Common violations include not collecting sales tax from Texas customers, late remittance of taxes, miscalculating tax owed, relying on improper exemptions, shipping products into Texas without tax collection, and neglecting industry‑specific taxes such as motor‑vehicle or oil‑and‑gas taxes. Audits and investigations can result in substantial liability for taxes, interest, and penalties, prompting firms to seek experienced Texas tax counsel to manage compliance and defend against scrutiny.