Who needs a sales and use tax permit in Texas?

Issued by Texas Comptroller of Public Accounts, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Texas

The Texas table lists this for every kind of business.

Required for anyone selling goods or taxable services in Texas. Prepared food, drinks, retail goods, gym memberships and most salon products are taxable; apply online, allow two to three weeks.

Checked Oct 15, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Texas Comptroller of Public Accounts.

Sources and dates

Texas Comptroller sales tax permit FAQ. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.