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The Texas Comptroller of Public Accounts recently released guidance explaining the application of Texas sales and use tax to online sales. In particular, online buyers must pay sales and use tax on taxable items delivered or brought into Texas. Remote sellers required to collect tax can do so based on either the shipping destination rate or the 1.75% single local use tax rate. For marketplace providers required to collect and remit sales and use tax, the local tax rate is based on the shipping destination.