Who is required to hold a Texas sales and use tax permit, and how do I get one?
• sell tangible personal property in Texas; • lease tangible personal property in Texas; or • sell taxable services in Texas. The requirement to obtain a Texas sales and use tax permit applies to individuals as well as corporations, firms, partnerships, and all other legal entities. Information on obtaining a permit, on-line registration, or contacting your local field office is available from the Texas Comptroller of Public Accounts.
