Set up the Texas remote sellers LIST filing

The LIST filing scheme is an alternative option that remote sellers can use to collect and remit the total local tax in effect at the destination address. They'll need to use a List Supplement to report all the local jurisdictions where the taxable sales were made.
To file remote sellers with LIST, the following are needed:
  • You're a remote seller with no locations within Texas.
  • Tax type used - Sellers Use, Manufacturing Equipment Sellers Use, or Clothing Sellers Use.
  • Entity configuration - Return Register - effective February 2024, in Texas, select return 01-114/115 w/116 - Sales & Use Tax Return.
  • Entity configuration - Organizer - effective February 2024, in Texas, General Information, then Business Location Information, check both the Report as a Single Outlet on Form 01-114 w/116 Supplement and Report as Remote Seller LIST Filer options.
E-file's available for 01-114/115 w/116 - Sales & Use Tax Return. Additionally, e-file diagnostics are added for filing as a remote sellers LIST filer and will need to be reviewed and cleared before filing with the state.