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Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts

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Franchise ActivitesFranchise Tax

Physical Presence in Texas
Enter the earliest date this entity had a physical presence in Texas using the format MM/DD/YYYY. Check all business activities that apply. These descriptions are based on Rule 3.586.

Definitions of Activities

Place of business
Maintain a place of business, manufacturing plant, office, warehouse or retail outlet, owned or leased
Performance of a contract
Performance of a contract with its own employees, local labor or subcontracted with another
Delivery/Transportation
Facilities, vehicles, employees, or representatives for transportation of passengers or property in Texas, including the service, maintenance, and repairs of vehicles or other equipment and coordinating/directing the transportation of passengers or property
Warranty work
Warranty work with own employees or third party
Real/Personal Property
Hold, acquire, lease or dispose of any Texas property
Personal property
Hold, acquire, lease, install, erect, modify, maintain, repair or dispose of real or personal property used or located in Texas
General partner
General partner in a general partnership or limited partnership that is doing business in Texas
Shows
Staging of or participation in shows, theatrical performances, sporting events or other events in Texas
Inventory
Storing goods in Texas including consigned goods, spot inventory for convenient delivery
Loan production activities
Solicit sales/loan contracts, gathering financial data, makes credit checks, collecting accounts, repossessing or other financial activities in Texas with own employees, independent contractors or agents
Solicitation
Promote sales/service using employees, independent contractors, agents or other representatives
Employees/independent representatives
Employees/independent representatives including temporary employees, contractors, agents

Processing, manufacturing and storing goods
Assembling, processing, manufacturing or storing goods in Texas
Processing and shipment
Send materials to Texas manufacturer, processor, repairer or printer to be processed, stored in completed form awaiting orders for shipment
Advertising
Enter Texas to purchase, place or display advertising when it is for the benefit of another in the ordinary course of business
Provide a service
Provide a service through employees, independent contractors, agents or other representatives

Sell and license software in Texas

Manage or operate business from Texas

Federal enclave
Doing business in Texas even if the area is leased, owned or controlled by the federal government
Holding company
Maintain place of business, manage, direct and/or perform services for subsidiaries or related entities
Franchisors
Contracts where a franchisee is granted the right to engage in business under a marketing plan/system substantially prescribed by the franchisor or if franchisee's business is substantially associated with the franchisor's brand, service mark or other commercial symbol

Economic Presence in Texas

See Rule 3.586 for further details.

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HB855 Browser Statement

In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.

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