How To Determine The Texas Sales Tax Rate

Texas is an origin-based tax system.  Taxable goods and services should generally be taxed at the rate of the seller’s place of business.

https://comptroller.texas.gov/taxes/publications/94-105.php#:~:text=Marketplace%20providers%20that%20are%20engaged,based%20on%20the%20shipping%20destination.

Exceptions

The only exception is if the seller is a list filer.  A seller will be a list filer if they engaged in providing these taxable goods or services:

•          Amusement Services
•          Cable & Satellite TV Services
•          Florists
•          Marketplace Sales
•          Motor Vehicle Parking & Storage
•          Natural Gas & Electricity
•          Nonresidential Real Property Repair & Remodeling Services
•          Separated Contracts for New Construction or Residential Repair and Remodeling Projects
•          Telecommunication Services
•          Waste Collection & Waste Removal Services
•          Itinerant Vendors
•          Vending Machine Sales
•          Kiosks
•          Remote Sellers

For the above goods/services, the tax assessed will be based on the location where these services occur. 

https://comptroller.texas.gov/taxes/publications/94-105.php