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.A foreign entity is transacting business in Texas if it has an office or an employee in Texas or is otherwise pursuing one of its purposes in Texas. Who can sign a document filed with the secretary of state depends on the type of entity, whether the entity is domestic or foreign, and the type of document. Sales for Resale and Exempt Sales. A person who holds a sales tax permit can purchase items tax free that they will resell in the regular course of business. Texas State does not pay sales tax when purchasing taxable items which are considered necessary to the university's tax-exempt purpose. I have ended up with a small amount of GBP and Euros I need to sell. Does anyone know a place in Fort Worth that buys these? Texas sales tax is due when the customer picks up or takes delivery of a taxable item in Texas.