Permit & account
Confirm the Texas sales and use tax account and the filing responsibility attached to it.
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Texas sales tax filing services
Keep Texas sales tax tied to the sales and records behind the return.
AS Consulting Group helps Texas businesses review sales-tax obligations, organize taxable and nontaxable sales, reconcile the liability and prepare the applicable Texas sales and use tax filing from records that can be explained.
ExperienceSince 1991Clients served650+Core objectiveExplainable sales-tax records
Confirm what is taxable
Reconcile what was collected
File from supportable records
Start with the sales-tax situation
The return is only one part of the sales-tax problem.
Texas sales and use tax is administered by the Texas Comptroller of Public Accounts. Before a return is prepared, the business should know what it sells, whether those sales are taxable, which account and filing frequency apply, and whether the recorded liability agrees with what was actually collected.
Taxability
Separate taxable items or services from transactions that are not subject to Texas sales tax.
Sales data
Identify the source records behind gross sales, taxable sales, exemptions, marketplace activity and taxable purchases.
Rate & sourcing
Review state and local tax treatment instead of assuming one combined rate applies to every transaction.
Return status
Confirm whether returns are current, missing, inconsistent with the books or affected by notices and prior filings.
Sales-tax reconciliation
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Collected tax should reconcile to the records used for filing.
A clean sales-tax process separates business revenue from tax collected and makes the filed figures traceable to underlying sales records. That matters whether the business sells through invoices, a point-of-sale system, an e-commerce platform, a marketplace or several channels at once.
Separate total sales from taxable sales.
The return should not depend on a last-minute estimate of which transactions were taxable.
Track tax collected as a liability.
Sales tax collected from customers should remain distinguishable from ordinary business revenue.
Explain marketplace and direct sales.
Keep channels identifiable so amounts collected by marketplace providers are not confused with direct-sales obligations.
Reconcile filing periods to the books.
Resolve differences before they become a recurring balance that no longer matches prior returns.
What the engagement may include
Build the scope around the actual filing issue.
The right work depends on whether the business needs current filing support, a taxability review, permit guidance, reconciliation, historical correction or better records going forward.
Account & filing review
Confirm the active account, filing frequency, reporting periods and status of prior returns.
Taxability review
Review the actual goods, services and transaction types rather than relying on a broad business label.
Sales reconciliation
Compare sales records, taxable sales and the sales-tax liability to the amounts intended for the return.
Return preparation support
Prepare the applicable sales and use tax information from the reconciled records and filing period.
Notices & prior-period issues
Identify missing returns, inconsistent balances or Comptroller correspondence that changes the next step.
Start with the sales channels, permit status and records you have.
The initial review can define whether the first issue is taxability, filing or bookkeeping.
Discuss Your Sales Tax FilingTexas sales-tax process
Review, classify, reconcile, prepare, keep current.
The workflow connects the tax return to the transactions behind it so the business is not repeatedly reconstructing the same filing period from incomplete records.
Scope is confirmed after the account, sales channels and records are reviewed.
Request a ConsultationReview the account and filing status
✓Confirm the permit or account, assigned filing frequency, open periods and any notices or prior-return issues.
Classify the sales activity
✓Identify taxable and nontaxable sales, exemptions, marketplaces and taxable purchases that belong in the analysis.
Reconcile the records
✓Compare accounting records and source sales data to the liability and amounts intended for reporting.
Prepare the applicable filing
✓Use the reconciled period information to prepare the Texas sales and use tax return or related filing support.
Define the ongoing process
✓Keep sales, exemptions, marketplace activity and sales-tax liabilities organized for the next reporting period.
When the sales-tax issue is really a records issue
Do not keep filing from books that are behind or unreliable.
Sales-tax compliance becomes harder when entire accounting periods are missing or when recorded sales and liabilities cannot be trusted. Fix the underlying records before building another filing on top of the same problem.
Current recurring recordsMonthly Bookkeeping
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Keep sales and liabilities organized throughout the year.
Missing or unfinished periodsCatch-Up Bookkeeping
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Complete the backlog from the last reliable period forward.
Existing records are unreliableBookkeeping Cleanup
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Correct inconsistent balances and reconciliations before relying on them for tax reporting.
Keep the tax scopes separate
Texas sales tax is not franchise tax or federal business tax.
The same accounting system can support several obligations, but the rules, reporting periods and calculations are different. Treating the scopes separately makes it easier to determine which problem actually needs to be solved.
Texas sales-tax guides
Two guides for the questions that should be answered before filing.
Use the service page for hands-on support and the guides for deeper research into taxability and permit obligations.
Taxability guide
What Services Are Taxable in Texas? 2026 Guide
Understand the categories of taxable services, professional-service distinctions and why the actual deliverable matters.
Read Guide → Permit guideTexas Sales Tax Permit: Who Needs One and How It Works
Review permit requirements, filing responsibilities and the distinction between Texas sellers, marketplaces and remote sellers.
Read Guide →Frequently asked questions
Questions before Texas sales-tax work starts.
Do I have to file if I had no sales?
If a Texas Sales and Use Tax Permit is active, permit holders generally must continue filing returns according to the frequency assigned by the Comptroller even when there are no taxable sales or purchases to report for that period.
Is 8.25% the sales-tax rate everywhere in Texas?
No. Texas has a 6.25% state sales and use tax rate, and local jurisdictions can add up to 2%. The correct local component depends on the applicable transaction and sourcing rules, so one combined rate should not be assumed for every customer.
Are all services taxable in Texas?
No. Texas taxes specific categories of services rather than every service. The actual activities and deliverables matter. See the Texas taxable-services guide for the detailed distinction.
What if my sales-tax liability does not match prior returns?
That is a reconciliation problem that should be diagnosed before another return is prepared. Depending on the records, the right starting point may be Bookkeeping Cleanup or Catch-Up Bookkeeping.
Does a marketplace handle every Texas sales-tax obligation for me?
Not necessarily. For Texas sellers, a marketplace provider may collect and remit tax on certified marketplace sales, but the seller generally still needs a Texas sales tax permit and must file returns. A remote seller selling only through a marketplace provider that has certified it will collect and remit Texas tax may not need a Texas permit. Direct sales remain a separate responsibility.
How often are Texas sales-tax returns filed?
The Comptroller assigns permitted taxpayers a monthly, quarterly or yearly filing frequency. Monthly returns are generally due on the 20th of the following month; quarterly returns are generally due April 20, July 20, October 20 and January 20; yearly returns are generally due January 20, subject to weekend and holiday adjustments. The account’s assigned schedule should be confirmed rather than assumed.
Texas sales-tax support
Start with the account, the sales channels and the records behind the return.
We can use that information to identify whether the next step is taxability review, reconciliation, filing support or bookkeeping work first.