A remote seller must obtain a permit and collect Texas use tax when its total Texas revenue is $500,000 or more (as at 1 October 2026): below that it is in the safe harbour. Total Texas revenue is gross revenue from taxable and non-taxable sales of tangible personal property and services into Texas, including separately stated handling, transportation and installation fees, sales for resale and sales to exempt entities. There is no transaction-count test.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.