Texas Sales & Use Tax Permit Info

Texas Trade Days, LLC is a registered for-profit company in Texas. We are required by the State of Texas to have a Texas Sales and Use Tax permit as a Convention and Trade Show Organizer and Promoter.

The State of Texas requires all sellers of taxable goods and/or services to have a Texas Sales and Use Tax permit, except direct sales representatives since they already pay tax on their inventory they sell.

The Texas Comptroller of Public Accounts issues and enforces all sales tax permits, collection and reporting. Everyone issued a sales and use tax permit must prominently display the permit in their place of business. If a place of business is a temporary location, such as a market, the permit must be displayed there as well.

In accordance with the Texas Administrative Code (Title 34, Part 1, Ch 3, Subchapter O, Rule 3.286, Sect. a, Subsection 11(A)),

  • Texas Trade Days, LLC requires all market vendors prominently display their original permit at their booths and collect/report their own sales and use tax.
  • Texas Trade Days, LLC WILL NOT COLLECT OR REPORT ANY VENDOR’S SALES AND USE TAX FOR ANY REASON AT ANY TIME and is not responsible for vendor’s failure to obtain their Texas Sales and Use Tax Permit.

Subsection b (1) of the same code, “(b) Who must have a sales and use tax permit.
(1) Sellers. Each seller who is engaged in business in this state, including itinerant vendors, persons who own or operate a kiosk, and sellers operating temporarily in this state, must apply to the comptroller and obtain a sales and use tax permit for each place of business operated in this state.”

All vendors are responsible for their own sales tax collections and reporting.

Apply for a free permit at comptroller.texas.gov/taxes/sales.