A remote seller is a seller whose only activities in this state are the remote solicitation of sales.
The single local use tax rate
- is an alternative local tax rate that remote sellers can elect to use;
- for 2019 and 2020 is 1.75 percent and is effective as of Oct. 1, 2019;
- will be published in the Texas Register by Jan. 1 of each year.
Businesses located in Texas are not remote sellers and cannot use the single local use tax rate for sales. Additionally, the single local use tax rate is not available to any marketplace provider collecting taxes on behalf of third-party sellers.
Search our records of remote sellers who have elected to use the single local use tax rate. Data is updated weekly.