Thought Leadership

Sales and Use Tax for Remote Sellers Texas

Client Updates

Our state and local tax experts recently worked with the Practical Law Institute to produce a Q&A guide to remote sellers’ exposure to Texas sales and use tax after the Supreme Court’s decision in South Dakota v. Wayfair. This Q&A addresses significant post-Wayfair issues, including nexus for remote sellers, economic nexus, the Streamlined Sales and Use Tax Agreement (SSUTA), penalties for failure to comply with sales tax collection and remittance, and the taxation of marketplace sellers and hosts or facilitators.

Click here to read the full guide.

For more information about these issues, please contact any of the authors of the Q&A.

Baker Botts is an international law firm whose lawyers practice throughout a network of offices around the globe. Based on our experience and knowledge of our clients' industries, we are recognized as a leading firm in the energy, technology and life sciences sectors. Since 1840, we have provided creative and effective legal solutions for our clients while demonstrating an unrelenting commitment to excellence. For more information, please visit

Related Professionals