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Who is subject to Texas franchise tax?

Each taxable entity formed in Texas or doing business in Texas must file and pay franchise tax.

What businesses are tax exempt in Texas?

An individual can give Form 01-339, Texas Sales and Use Tax Exemption Certification (PDF), to the seller instead of paying sales tax when buying items to be directly donated to the following exempt organizations: religious, charitable, educational, nonprofits exempt under IRC Sections 501(c)(3), (4), (8), (10) or (19),

Who is subject to franchise tax in Texas?

Texas Tax Code Section 171.001 imposes franchise tax on each taxable entity that is formed in or doing business in this state. All taxable entities must file completed franchise tax and information reports each year.

Who is exempt from Texas franchise tax?

A nonprofit corporation organized under the Development Corporation Act of 1979 (Article 5190.6, Vernons Texas Civil Statutes) is exempt from franchise and sales taxes. The sales tax exemption does not apply to the purchase of an item that is a project or part of a project that the corporation leases, sells or lends.

How do I file my IFTA taxes in Texas?

IFTA fuel tax reports can be filed electronically using Webfile or EDI software, or on paper using Form 56-101, International Fuel Tax Agreement (IFTA) Fuel Tax Report (PDF), and Form 56-102, IFTA Fuel Tax Report Supplement (PDF).

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