ABS · TX Guide
Before forming or operating a company in Texas, review entity type, registered-agent records, annual reports, state tax, federal tax, and e-commerce bookkeeping requirements.
01
Confirm entity type, owners, management, name, business activity, registered agent, and any in-state address requirements. An LLC and a corporation have different governance, tax elections, and recurring filings; first-year price alone is not a sound basis for choosing.
Secretary of State entity status and Comptroller tax status are separate records and should both be checked for good standing.
02
There is no ordinary Secretary of State annual-report fee, but annual franchise-tax information and a public information report are generally filed with the Comptroller; tax may be zero below the no-tax-due threshold. Confirm on the state website before filing. Annual franchise-tax filings are generally due by May 15.
03
Cross-border sellers should test economic nexus using sales, transactions, inventory, and marketplace collection records. Franchise-tax thresholds and sales-tax economic-nexus thresholds are different tests.
04
State formation does not replace federal tax filing. A U.S. entity with foreign ownership may involve an EIN, Form 1120, Form 5472, Form 1065, withholding, or information returns. The applicable filing depends on tax classification, ownership, transactions, and operating facts.
05
ABS can organize state formation records, coordinate registered-agent service, build annual-report and state-tax calendars, and support e-commerce bookkeeping, income tax, sales tax, payroll tax, and IRS or state notice intake. Scope and pricing are confirmed in writing after the facts are reviewed.
FAQ
For 2026 reports, a taxable entity with annualized total revenue of $2.65 million or less generally does not file a No Tax Due Report, but it still files a Public Information Report or Ownership Information Report unless an exception applies. Entities above the threshold use the applicable franchise-tax report.
Texas franchise-tax reports are generally due May 15 each year. If May 15 falls on a Saturday, Sunday, or legal holiday, the next business day is the due date. Extension and payment rules depend on the report and filing method, so confirm the current Comptroller instructions.
A business generally needs a Texas sales and use tax permit when it is engaged in business in Texas and sells or leases taxable goods or sells taxable services. An out-of-state seller also reaches the stated economic threshold after $500,000 or more in Texas revenue during the prior 12 months.
No fixed government-fee, filing-time, or tax-case outcome is promised. State rules, documents, and deadlines are reviewed first.