texas franchise tax instructions 2020

Select section 1 - General Information. Franchise tax rates, thresholds and deduction limits vary by report year. The above information is required by Section 171.203 of the Tax Code for each corporation or limited liability company that files a Texas Franchise Tax Report. 05-163, No Tax Due Report - ANNUAL (PDF) or FINAL (PDF) 05-102 . annualized revenue below the No Tax Due Threshold). A Texas entity, terminating, converting or merging, must file its final tax report and pay any amount due in the year it plans to terminate, convert or merge. The rate increases to 0.75% for other non-exempt businesses. . amends the filed tax report and schedules to provide correct information for all affiliate members of the combined group. Hly. This page will be updated regularly as more agencies open e-filing. The Texas Franchise Tax . A franchise tax report supporting the amount of tax due (Form 05-158, Texas Franchise Tax Report (PDF), or Form 05-169, Texas Franchise Tax EZ Computation Report (PDF)) must be filed. While other browsers and viewers may open these files, they may not function as intended unless you download and install the latest version of Adobe Reader. Visit our website for more information about the franchise tax, including answers to frequently asked questions. Your entitys annualized revenue is at or below the No Tax Due Threshold. For a first annual report, enter the accounting period end date reported for federal income tax purposes that is in the same calendar year as the entity's accounting year begin date.. If your entity is a member of a combined group, see Rule 3.590(k) to determine whether you are required to file a final report in addition to the annual report and appropriate information report. The Comptroller's office has amended Rule 3.586, Margin: Nexus, for franchise tax reports due on or after Jan. 1, 2020. See Rule 3.585 for additional information." 3 By contrast, no such limitation appears in the Report Year 2017 Texas Franchise Tax Report Information and Instructions. This late-filing penalty is in addition to any other penalties assessed for the reporting period. The registered business location is at 26 Purple Sage Ranch Cir, Odessa, TX 79765. The entity must submit all required reports to satisfy their filing requirements. In 2013, the entity will file with an accounting period Oct. 5, 2011, through Aug. 31, 2012, for the privilege period ending Dec. 31, 2013. Austin, This table provides business counts and employee numbers for all businesses defined by two-, three- and four-digit NAICS codes, which describe increasingly specific divisions of industry. Each taxable entity that is legally formed as a corporation, limited liability company, professional association, limited partnership or financial institution files a public information report (PIR). P.O. Since Texas Tax Code Section 171.001 imposes franchise tax on each taxable entity that is formed in or doing business in this state, if you have not filed an original franchise tax report for your entity, or the Comptrollers office could not process the filed report, we estimate the tax liability due. NAICS Table. The Comptroller will generally only accept an extension if 90 to 100 percent of the tax owed is paid by May 15. The following are the qualifying federal COVID-related relief programs: Yes. e:ETgurn'$5`wO%Sv0ettt00 Your business is a real estate investment trust. With advance tax planning, it is often possible to avoid the Texas franchise tax. RESET FORM 05-158-A Rev.9-16/9 PRINT FORM Texas Franchise Tax Report - Page 1 FILING REQUIREMENTS Tcode 13250 Annual Annual Taxpayer number Report year Due date 05/15/2018 . Annualized per 12 month period on which the report is based. Code section 3.591. There is a $50 penalty for a franchise tax report filed after the due date, even if no tax is due with that report and even if the taxpayer subsequently files the report. Taxpayer Information It became subject to franchise tax on its registration date. The Comptroller's office has amended Rule 3.586, Margin: Nexus, for franchise tax reports due on or after Jan. 1, 2020. (Paper forms not allowed for No Tax Due Information Report.) Menu. A foreign taxable entity with no physical presence in Texas now has nexus if, during any federal accounting period ending in 2019 or later, it has gross receipts from business done in Texas of $500,000 or more. See Franchise Tax Rule 3.584 (c), Margin: Reports and Payments. The annual report will cover the period from its beginning date through the entity's normal accounting year end. After you log in to the system for the first time and complete your franchise tax questionnaire (addressed in the next step), youll receive a permanent WebFile number beginning with XT for your franchise tax account. Other allowances are made for specific industries. Texas Tax Code Section 171.001 imposes franchise tax on each taxable entity that is formed in or doing business in this state. To qualify, an entity must have at least 50% of total revenue derived from those activities, less than 50% of total revenue from the sale of products it produces or from an affiliated entity, and the taxpayer does not provide retail or wholesale utilities (including telecommunications services, electricity, or gas). A taxable entity that elects to use the E-Z Computation is not eligible for the cost of goods sold (COGS), compensation or other margin deductions and may not claim any credits (Texas Tax Code (TTC) 171.1016). (214) 984-3410. freeman@freemanlaw.com. On November 2, 2020, the Texas Comptroller of Public Accounts (Comptroller) filed proposed amendments (Proposed Amendments) with the Office of the Texas Secretary of State to incorporate numerous changes to apportionment rules surrounding the Texas franchise tax as contained within title 34 of the Texas Administrative Code (TAC) 3.591 (hereinafter referred to as Rule 3.591). Freeman Law is a tax, white-collar, and litigation boutique law firm. You can enlist us to help you stay on top of due datesour registered agent service includes helpful reminders about your upcoming franchise tax report. If your account is not yet listed, enter your 11-digit taxpayer number. Annual Tax Filing Instructions for the State of Texas. For a first annual report, enter the accounting period end date reported for federal income tax purposes that is in the same calendar year as the entitys accounting year begin date. 2. Because annualized revenue is not less than the $1,080,000 no-tax-due threshold, the taxable entity does not qualify to file a No Tax Due Report. Each member of a combined group must submit a separate PIR or OIR unless the member does not have nexus in Texas. Austin, TX 78711-3528 . If the tax does apply, it can often be minimized by a close reading and application of the rules. Thus, when the amount of tax due shown on these forms is less than $1,000, the entity files the report but does not owe any tax. EZ Computation Rate The rate is applied against the taxable revenue. 2220 0 obj <>stream You can find detailed information about how to reinstate or terminate SOS-registered entities on our Reinstating or Terminating a Business webpage. If your business account is already listed, select the 11-digit taxpayer number next to your business name. RESET FORM 05-102 Rev.9-15/33 PRINT FORM Texas Franchise Tax Public Information Report Tcode 13196 Franchise Professional Associations PA and Financial Institutions Report year Taxpayer number You have certain rights under Chapter 552 and 559 Government Code to review request and correct information Blacken circle if the mailing address has changed. But its also something that could slip your mind in the day-to-day rush of running your company. We believe this provision makes the information on the OIR confidential. Printing and scanning is no longer the best way to manage documents. Vd1EPh To resolve the delinquency, your entity must file its franchise tax report and the appropriate information report (either the Public Information Report or Ownership Information Report). If you have any questions regarding Texas Franchise Tax including proper reporting methods and potential tax savings, please feel free to contact Jason Creel jasonc@gmpcpa.com. Revenue > $1.23M - 0.375% for Retail or Wholesale; 0.75% for all other industries. 90 percent of the tax that will be due and payable with the current years report. There are three ways to file the Texas Franchise Tax Report: If your business falls under the $1,230,000 revenue limit, then you dont owe any franchise tax. This will result in a $0 tax due report. Fill Out The Texas Franchise Tax No Tax Due Report - Texas Online And Print It Out For Free. Franchise tax report forms should be mailed to the following address: Texas Comptroller of Public AccountsP.O. 5900 Balcones Drive Suite 100 Austin,TX 78731 | (737) 277-4667, 2023 Independent Texas Registered Agent LLC. We accept 2020 Texas Corporation tax returns from beginning of tax season to end of tax season. Our Texas registered agent service includes free due date tracking and reminders, and you can add our Franchise Tax Report service to any of our other business services at checkout. 2175 0 obj <> endobj Use the rate that corresponds to the year for which you are filing. to correct a mathematical or other error in a report; to change the method of computing margin; or. For an annual report, enter the day after the end date the entity reported on its previous years franchise tax report. No Tax Due Threshold. You can file your entitys franchise tax and information reports using, If your entity is a member of a combined group and it received an Original Franchise Tax Report Not Filed notice, your entity is delinquent because the reporting entity, Your entity does not need to contact or file anything with the Comptrollers office. There are other cost of goods sold allowances for certain industries. See Franchise Tax Rule 3.584 (c) and (i), Margin: Reports and Payments. Yes. hbbd``b`@ H@BH0d;5]$HqW Please have your 11-digit taxpayer number ready when you call. When the No Tax Due Report is filed online via WebFile, the Public Information Report is included with it. EZ Computation Total Revenue Threshold Taxpayers with revenue less than the EZ Computation revenue threshold may choose to file Form 05-169 for a potentially more favorable tax outcome. 2020) case provides an opportunity to consider when the subtraction for . Tax Rate (other than retail or wholesale) For most entities, this is the tax rate on its taxable margin. When an entity filed with the IRS, it used a calendar year accounting year end date of Dec. 31. Our filing service ensures that your business doesnt miss this all-important deadline, and also helps everyone in your company to maintain their privacy. . . For Tax Year 2020 Only The required annual payment is the least of: 90% of your tax liability in 2020 100% of your actual liability for 2019 75% of your actual liability for 2018 For Tax Years Other Than 2020 Download Fillable Form 05-163 In Pdf - The Latest Version Applicable For 2023. hbbd```b`` "Xd%de R"`&,{L~ 7DH.01H26'2@ V&F@t%3 |t . As Texas has no net corporate or personal income tax, the Texas Franchise Tax is our states primary tax on businesses. If you think this crucial deadline might slip under your radaror youd just rather pass on the paperwork to someone elsehire Independent Texas! 10-22) Topics covered in this booklet: . Additional Input can be made in the following screens by module . 78731, How to Apply for a Texas Business License, How to Submit a Certificate of Correction, Temporary Credit for Business Loss Carryforwards, Research and Development Activities Credit, Certified Historic Structures Rehabilitation Credit, Texan Registered Agent LLC Privacy Policy, Sole Proprietorships (Except Single Member LLCs), General Partnerships Owned Directly by a Single Natural Person, Entities Exempt Under Tax Code Chapter 171, Subchapter B, Certain Grantor Trusts, Estates of Natural Persons & Escrows, Certain Qualified Real Estate Investment Trusts, Non Profit Self-Insurance Trust (Insurance Code Chapter 2212), Trusts Qualified Under IRS Code Section 401(a), Trusts Exempt Except Under IRS Code Section 501(c)(9), Dividends & Interests From Federal Obligations, Foreign Royalties & Dividends (IRS Code Sections 78 & 951-964), W-2 Wages & Cash Compensation to Directors/Owners/Partners/Employees, Benefits Provided to All Personnel to Extent Deductible for Income Tax Purposes. A Texas 2022 report year covers an accounting period that ends in 2021. The registered business location is at 5900 Balcones Dr Ste 100, Austin, TX 78731. Before you start: These availability dates apply to e-filed returns. Freeman Law. For the 2020 report year, an entity, including a combined group, can file using the EZ Computation if it has annualized total revenue of $20 million or less. Well automatically file the franchise tax report for you. Find many great new & used options and get the best deals for 1993 Donruss The Elite Series #20 of 36 set Ryne Sandberg #02708/10,000 Cubs! Form 05-359, Request for Certificate of Account Status to Terminate a Taxable Entitys Existence in Texas, if needed to terminate the entity with the Secretary of State. If you are paying electronically using Webfile, you have until midnight (CT) on the due date for your payment to be considered timely. dividends and interest from federal obligations; foreign royalties and dividends under Internal Revenue Code Section 78 and Sections 951-964; W-2 wages and cash compensation paid to officers, directors, owners, partners and employees (including net distributive income to natural persons) for the 12-month period upon which the tax is based, subject to the inflation-adjusted per person. The annualized total revenue is below the no tax due threshold. We'll see you then! The registered business location is at 417 Hawkins St, Fort Worth, TX 76105. March 16, 2020. The entity has zero Texas Gross receipts. In some cases, the proper reporting method and forms used will vary in order to lessen the potential tax burden. Essentially, its a tax levied on business owners in exchange for the opportunity to do business in Texas. Margin is apportioned to Texas using a single-factor apportionment formula based on gross receipts. Note: Due to Covid-19, the 2020 filing deadline for all franchise taxpayers has been extended to July 15. . The Comptrollers office assigns unique Webfile numbers to each taxpayer for filing its reports with our office. You can file your franchise tax report, or request an extension of time to file, online. This penalty is assessed regardless of whether any taxes or fees are due for the late-filed report period. From the eSystems menu, select WebFile / Pay Taxes and Fees. . We are experiencing higher than normal call volume. If the business owner is unable to meet this August deadline, they can request a second extension, which moves the deadline to November 15. Mifflintown, PA 17059. 721 Smith Rd. For an out-of-state-formed entity, this may be the entitys Texas SOS registration date or the day it began operations in Texas. If you are not paying electronically, your payment will be considered timely if it is postmarked on or before the due date, or hand delivered to a local Comptroller's office during normal business hours on or before the due date. 0 This article will help you determine what return types you can e-file through Lacerte, and when you'll be able to start e-filing each return for tax year 2022. Tax Rate (retail or wholesale) Qualifying retailers and wholesalers are entities primarily engaged in retail and/or wholesale trade. Any taxable entity that owes any amount of franchise tax where the tax was not remitted electronically is required to submit the payment form with a check or money order made payable to the Texas Comptroller. What are the Texas franchise tax rates? when is texas franchise tax due 2021 Affordable auto transport rates Menu what happened to skittles crazy cores. The first extension gives taxpayers until August 15 to submit their franchise tax reports. Use the rate that corresponds to the year for which you are filing. The best way to avoid administrative and financial headaches is to file your franchise tax report on time (or better yet, early) every year. For entities electing to report using the tiered partnership provision, read more about tiered partnership provisions and their no-tax-due qualification requirements. For example, for report year 2014, the accounting period ending date for an entity with a fiscal year end of Sept. 30 will be Sept. 30, 2013. The margin can be calculated in one of the following ways: Total revenue is calculated by taking revenue amounts reported for federal income tax and subtracting statutory exclusions. Do you have a business in Texas? Form 05-163 Is Often Used In Texas Tax Forms, Texas Comptroller Of Public Accounts, United States Tax Forms, Tax, Texas Legal Forms And United States Legal Forms. For the 2020 report year, a passive entity as defined in Texas Tax Code Section 171.0003; an entity that has total annualized revenue less than or equal to the no tax due threshold of $1,180,000; an entity that has zero Texas gross receipts; an entity that is a Real Estate Investment Trust (REIT) meeting the qualifications specified in Texas Tax Code Section 171.0002(c)(4); or an entity that is a pre-qualified new veteran-owned business as defined in Texas Tax Code Section 171.0005 can file a No Tax Due Report. For a final report, enter the day the entity ends its Texas nexus (or a date within 60 days of its last business transaction in Texas) as its final franchise tax accounting year end date. Click on New Document and choose the form importing option: upload Texas form 05 102 instructions 2020 from your device, the cloud, or a protected URL. Texas Administrative Code. (Click on About Our Texas Franchise Tax Report Service in the guide below to learn more). Texas has no individual income tax, but it does levy a franchise tax of 0.375% on some wholesalers and retail businesses. This information applies to reports originally due on or after Jan. 1, 2008, unless otherwise noted. Texas has automatically extended the due date for 2020 Texas franchise tax reports to July 15, 2020 to be consistent with the Internal Revenue Service's extension of the deadline for Federal tax filings. Note for an entity that became subject to the tax during the 2020 calendar year and has a federal accounting year end date that occurs before to the date the entity became subject to franchise tax, use the day the entity became subject to franchise tax as its accounting year end date on its first annual report. 2803 Houston Avenue Hoa, Inc. is a franchise tax permit holder. To successfully file your Texas Franchise Tax Report, you'll need to complete these steps: Determine your due date and filing fees. Where can I find Texas Franchise Tax forms (& more information)? If you are above the limit, you can choose to fill out and file the EZ Computation form or to take the time to fill out the Long Form. Each taxable entity formed in Texas or doing business in Texas must file and pay franchise tax. Unless a taxable entity qualifies and chooses to file using the EZ computation, the tax base is the taxable entitys margin and is computed in one of the following ways: Total revenue is determined from revenue amounts reported for federal income tax minus statutory exclusions. For information concerning capital employed in Louisiana and computation of the tax, see the instructions for Form CIFT-620. An entity entered the accounting year end date of 12/31/2019 on its 2020 annual franchise tax report. For the 2022 Franchise Tax Report (which is based on your 2021 tax year gross revenue) the tax rates are as follows: Revenue < $1.23M - No franchise tax due. Regardless of whether a business owes franchise tax, business owners are charged a $50 fee for submitting reports after the due date. If you are unable to file using Webfile, use our downloadable .PDF reports, designed to work with the free Adobe Reader. TTM6(Mof;&PP]gvvv[ESPyeLR>(QC'E.N*hEQ*w*Xe/r5=U 'V mH}}1:}D, W~oxr,).rW}M]V7.~'wwJ /z7o'{q;hU8?TKHcg,KD;I-N]J If your business falls under the $1,230,000 revenue limit, then you don't owe any franchise tax. It is not a substitute for legal advice. Best quick tax returns franchise information from entrepreneur.com signing out of account, standby. See Tax Rates for information on current and historic tax rate information. Filing for each of these two scenarios must include the appropriate information report (Form 05-102, Texas Franchise Tax Public Information Report (PDF), or Form 05-167, Texas Franchise Tax Ownership Information Report (PDF)) based on entity type. did not file the tax report as a combined group report; did not list your affiliate member when it filed the tax report; or, files the missing tax report with all required schedules such as the listing affiliates; or. Texas Nonprofits State Tax Overview - Updated April 29, 2020 - 8.00 AM - Admin, ExpressTaxExempt. An out-of-state entity created Texas nexus on Sep. 1, 2020. The following entities do not file or pay franchise tax: Franchise tax is based on a taxable entitys margin. (1065) A partnership that is not an LLC's file the 05-167. (512) 318-2199, 5900 Balcones Drive Suite 100, On its 2021 first annual franchise tax report, it enters its accounting year end date as 09/01/2021. Austin, While were not a tax preparation service, Independent Texas Registered Agent can provide expert, timely filing of your businesss No Tax Due Information Report for a flat fee of $100. 6nU 8 The business is registered with Texas Comptroller of Public Accounts, with taxpayer number #32076115420, and permit start date on September 30, 2020. 3. Instead, to resolve the issue, contact the entity that reports your company's information on the combined group franchise tax report. . The law requires all No Tax Due Reports originally due after Jan. 1, 2016 to be filed electronically. Website by GroupM7 Design. endstream endobj 42 0 obj <> endobj 43 0 obj <> endobj 44 0 obj <>stream Franchise tax is based on a taxable entity's margin. General Information Letters and Private Letter Rulings, State Tax Automated Research (STAR) System, Historically Underutilized Business (HUB), Vendor Performance Tracking System (VPTS), Texas Procurement and Contract Management Guide, Minnie Stevens Piper Foundation College Compendium, download and install the latest version of Adobe Reader, Reports Originally Due May 15, 2000 through May 15, 2007, Reports Originally Due January 1, 1992 through December 31, 1999, Reports Originally Due Prior to January 1, 1992, Credit Schedules for Reports Originally Due before January 1, 2008, 05-397, Unincorporated Political Committee Statement, 05-359, Request for Certificate of Account Status, 05-391, Tax Clearance Letter Request for Reinstatement, 05-904, Certification of New Veteran-Owned Business. To request and receive a valid franchise tax extension, you must timely 2022 report year forms and instructions; 2021 report year forms and instructions; 2020 report year forms and instructions; 2019 report year forms and instructions; 2018 report year forms and instructions; 2017 report year forms and instructions For complete peace of mind when it comes to your Texas Franchise Tax Report, hire us today. It is eligible to file using the E-Z Computation. The entity's normal accounting year ending date is Aug 31. But whether or not tax is owed, youll need to file a Texas Franchise Tax Report every year to keep your business in good standing. when is texas franchise tax due 2021 DIY-ers, keep readingthis guide covers everything you need to know about completing the Texas Franchise Tax Report on your own. You are considered a passive entity under. FRANCHISE TAX: RULE 3.589: Margin: Compensation (a) Effective date. You can download the Franchise Tax Report forms from the Comptroller and submit them by mail to the following address: Texas Comptroller of Public Accounts Franchise tax rates, thresholds and deduction limits vary by report year. For additional information, see our Call Tips and Peak Schedule webpage. It is worth noting that of the 46 states that have a personal income tax each has extended its April 15 due date (39 states with a July 15 . You can find information on our franchise tax notices webpage that explains what the error message means and how to resolve it. Icon-facebook Icon-twitter Icon-youtube-v Icon-instagram-1. If tax is paid over 30 days after the due date, a 10 percent penalty is assessed. TTC 171.354 states each taxable entity on which the franchise tax is imposed shall designate a resident of this state as the taxable entity's agent for the service of process. Is not required to pay any tax. The Texas Comptrollers Office recently released the 2020 Texas Franchise Tax Report Information and Instructions (Form 05-908). This method will generally apply to companies with low salaries and low product costs. The compensation deduction includes the following: Compensation does not include 1099 labor or payroll taxes paid by the employer. Opportunity tax franchise information from entrepreneur.com signing out of account, standby. 41 0 obj <> endobj All taxable entities must file completed franchise tax and information reports each year. Overview. year goes from September 27, 2020 to October 3, 2021 (53 weeks), enter October 2021 on all four payment vouchers. Taxpayer Information Unless you are filing your businesss franchise tax report and paying any franchise tax due by the reporting due date, you need to file a franchise extension request with the Comptrollers office. 2020 Texas Franchise Tax Report Information and Instructions Form 05-908 (9-19) Topics covered in this booklet: . 17-0444 (Tex. The no-tax-due threshold is adjusted each even-numbered year as required by TTC Section 171.006. This will be a zero return. If your business does not owe franchise tax, you'll file a No Tax Due Report (Form 05-163) as well as a Texas Franchise Tax Public Information Report (Form 05-102). Cartod Holdings, LLC is a franchise tax permit holder. Mandalay Baseball and the Braves proposed to bring the franchise to town if Wilmington would build a $37 million, 6,000-seat stadium, necessitating a 2.5-cent property tax increase. How can I check my businesss Texas Franchise Tax status? If you're paying by mail, you'll need to send your payment to the Comptroller's office. Franchise tax reports are due on May 15 each year. It uses a fiscal year (June 30) accounting period when reporting with the IRS. An extension of time to file a franchise tax report will be tentatively granted upon receipt of a timely request on a form provided by the Comptroller. 4.5 Satisfied (277 Votes) Create this form in 5 minutes! 2020 Texas Franchise Tax Report Information and Instructions (PDF) No Tax Due. hb```b````e`Wbb@ !+'E.(cb:. G8&0(Pdg?|cetCYg$>H8fS}^`'O:[(WKqd~mj}x%[;?7qa-j7Q=2]C+/ dr_7qMk9/pq1`os@SZ6]iuC%=D8U!n{K5Z~M]^4Z For a first annual report, enter the day the entity became subject to the tax. endstream endobj startxref Here's what you should know about it. The margins threshold is subject to change each year. . Lesson 1 Applicability of the Texas Franchise Tax Completion of this lesson will enable you to: Discuss the basic formulas and options for calculating the Texas franchise tax. at the best online prices at eBay! See Tax Code Section 171.1012 and Rule 3.588 for more information about cost of goods sold. All other entities should report their executive board members and check the OTHER box. The tax is based upon the entitysmargin, and can be calculated in a number of different ways. Exclusions from revenue include the following: See Tax Code Section 171.1011 and Rule 3.587 for more information about total revenue. A Texas entity registered with the SOS on Dec. 20, 2020. Additionally, if your business does owe a franchise tax payment, and your payment is 1-30 days late, a fine will be assessed in the amount of 5% of your total tax due. hb```f`` What are the different Texas Franchise Tax rates? 2020 and before Jan. 1, 2022. When it files its 2021 annual franchise tax report, it will enter its accounting year end as 03/31/2020. Prior to Jan. 1, 2016, professional associations and limited partnerships were required to file OIRs instead of PIRs. If May 15 falls on a weekend or holiday, the due date will be the next business day. Complete the report online OR download a paper form. The Texas franchise tax is a privilege tax imposed on each taxable entity formed or organized in Texas or doing business in Texas. For more information, see Publication 98-918, Late Filing Penalties (PDF). Use additional sheets for Sections A, B, and C, if necessary. hmoD?a_;lW The no tax due threshold has been adjusted, as required by Texas Tax Code Section 171.006(b), and is now If your business has had a complete 12-month tax year, youll find total revenue by looking at your federal income tax return. The accounting period covered by the first annual report will be based on the accounting period beginning on the date the entity becomes subject to franchise tax and ending on the last accounting period ending date for federal income tax purposes in the same calendar year as the beginning date. Note that the reporting requirements are different for each scenario. A foreign taxable entity with no physical presence in Texas now has nexus if, during any federal accounting period ending in 2019 or later, it has gross receipts from business done in Texas of $500,000 or more.

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