Yes. Texas sales tax is due when your customer picks up or takes delivery of a taxable item in Texas. You can refund the tax collected to your customer.Form agreement for the sale of goods under Chapter 2 of the Texas Uniform Commercial Code (UCC), drafted in favor of the buyer. Anyone who buys taxable goods and services that are stored, used or consumed in Texas from a seller who does not charge Texas sales tax owes Texas use tax. Information on the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) and how it affects a foreign person with real property interest. The cards provide point-of-sale exemption from sales tax and other similarly imposed taxes throughout the United States. Yes. Certificates of formation can be filed online through SOSDirect 24 hours a day, 7 days a week.