{
  "batch": "836-texas-creator-tax-treatment",
  "articles": [
    {
      "id": "learn_r836_texas_creator_tax_treatment_tx_statute_index",
      "category": "Business",
      "title": "[Unverified - being checked] Texas: statutory code index",
      "summary": "[Unverified - being checked] Texas's statutes are published on the official Legislative Information site at statutes.capitol.texas.gov under a codes index page listing 27 codes including the Tax Code.",
      "body": "Texas's statutes are published on the official Legislative Information site at statutes.capitol.texas.gov under a codes index page listing 27 codes including the Tax Code.\n\nWhat Texas State Legislature actually says:\n\n“Texas Constitution and Statutes Home page”\n\nNote: Anchor record. The page heading and the code list are the verbatim evidence.",
      "source_type": "official",
      "source_link": "https://statutes.capitol.texas.gov/",
      "last_verified": "2026-10-18",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Texas State Legislature",
      "evidence_quote": "Texas Constitution and Statutes Home page",
      "volatility": "",
      "from_batch": "836-texas-creator-tax-treatment",
      "subject": "Texas",
      "topic": "statutory code index",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-tx"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r836_texas_creator_tax_treatment_tx_anchorsite",
      "category": "Business",
      "title": "[Unverified - being checked] Texas: statutory code index",
      "summary": "[Unverified - being checked] Texas's official statutes are published on the Texas Constitution and Statutes homepage at statutes.capitol.texas.gov.",
      "body": "Texas's official statutes are published on the Texas Constitution and Statutes homepage at statutes.capitol.texas.gov.\n\nWhat Texas Legislative Council actually says:\n\n“Texas Constitution and Statutes Home page”\n\nNote: Anchor record.",
      "source_type": "official",
      "source_link": "https://statutes.capitol.texas.gov/",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Texas Legislative Council",
      "evidence_quote": "Texas Constitution and Statutes Home page",
      "volatility": "low",
      "from_batch": "836-texas-creator-tax-treatment",
      "subject": "Texas",
      "topic": "statutory code index",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-tx"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "thin_body",
          "source_unverifiable:fetch_failed:budget"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r836_texas_creator_tax_treatment_tx_no_individual_income_tax",
      "category": "Business",
      "title": "Texas: individual income tax",
      "summary": "Texas does not impose an individual income tax, as it is not listed among the taxes administered by the Texas Comptroller of Public Accounts.",
      "body": "Texas does not impose an individual income tax, as it is not listed among the taxes administered by the Texas Comptroller of Public Accounts.\n\nWhat Texas Comptroller of Public Accounts actually says:\n\n“9-1-1 Fees and Surcharge\nAutomotive Oil Sales Fee\nBattery Sales Fee\nBoat and Boat Motor\nCement Production\nCoastal Protection\nCoin-Operated Machines Tax\nCrude Oil\nFranchise\nHotel\nInsurance Taxes, Assessments and Fees\nLoan Administration Fee\nManufactured Housing\nMiscellaneous Gross Receipts\nMixed Beverage Taxes\nMotor Fuels, IFTA and Interstate Truckers\nMotor Vehicle Taxes\nNatural Gas\nOil and Gas Well Servicing\nOyster Sales Fee\nPari-Mutuel\nProperty Tax\nPublic Utility Gross Receipts Assessment\nSales and Use\nSexually Oriented Business Fee\nTexas Emissions Reduction Plan (TERP) - Off Road Heavy Duty Diesel Equipment Surcharge\nTobacco, Cigarette and E-Cigarette Taxes and Fees”\n\nNote: Absence of income tax inferred from the Comptroller's list of taxes and fees.",
      "source_type": "official",
      "source_link": "https://comptroller.texas.gov/taxes/a-to-z.php",
      "last_verified": "2026-10-18",
      "reliability": "CREATOR STRATEGY",
      "source_tier": "A",
      "source_publisher": "Texas Comptroller of Public Accounts",
      "evidence_quote": "9-1-1 Fees and Surcharge\nAutomotive Oil Sales Fee\nBattery Sales Fee\nBoat and Boat Motor\nCement Production\nCoastal Protection\nCoin-Operated Machines Tax\nCrude Oil\nFranchise\nHotel\nInsurance Taxes, Assessments and Fees\nLoan Administration Fee\nManufactured Housing\nMiscellaneous Gross Receipts\nMixed Beverage Taxes\nMotor Fuels, IFTA and Interstate Truckers\nMotor Vehicle Taxes\nNatural Gas\nOil and Gas Well Servicing\nOyster Sales Fee\nPari-Mutuel\nProperty Tax\nPublic Utility Gross Receipts Assessment\nSales and Use\nSexually Oriented Business Fee\nTexas Emissions Reduction Plan (TERP) - Off Road Heavy Duty Diesel Equipment Surcharge\nTobacco, Cigarette and E-Cigarette Taxes and Fees",
      "volatility": "low",
      "from_batch": "836-texas-creator-tax-treatment",
      "subject": "Texas",
      "topic": "individual income tax",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-tx"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r836_texas_creator_tax_treatment_tx_franchise_tax_existence",
      "category": "Business",
      "title": "Texas: franchise tax",
      "summary": "Texas imposes a franchise tax on taxable entities doing business in the state, with a No Tax Due Threshold of $2,650,000 for 2026 and 2027.",
      "body": "Texas imposes a franchise tax on taxable entities doing business in the state, with a No Tax Due Threshold of $2,650,000 for 2026 and 2027.\n\nWhat Texas Comptroller of Public Accounts actually says:\n\n“No Tax Due Threshold\n$2,650,000”\n\nNote: Franchise tax rates and thresholds from the Comptroller's official page.",
      "source_type": "official",
      "source_link": "https://comptroller.texas.gov/taxes/franchise/",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Texas Comptroller of Public Accounts",
      "evidence_quote": "No Tax Due Threshold\n$2,650,000",
      "volatility": "low",
      "from_batch": "836-texas-creator-tax-treatment",
      "subject": "Texas",
      "topic": "franchise tax",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-tx"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r836_texas_creator_tax_treatment_tx_estimated_payments",
      "category": "Business",
      "title": "Texas: estimated payments",
      "summary": "Texas has no state-level estimated payment obligation for individuals because Texas does not impose an individual income tax.",
      "body": "Texas has no state-level estimated payment obligation for individuals because Texas does not impose an individual income tax.\n\nWhat Texas Comptroller of Public Accounts actually says:\n\n“9-1-1 Fees and Surcharge\nAutomotive Oil Sales Fee\nBattery Sales Fee\nBoat and Boat Motor\nCement Production\nCoastal Protection\nCoin-Operated Machines Tax\nCrude Oil\nFranchise\nHotel\nInsurance Taxes, Assessments and Fees\nLoan Administration Fee\nManufactured Housing\nMiscellaneous Gross Receipts\nMixed Beverage Taxes\nMotor Fuels, IFTA and Interstate Truckers\nMotor Vehicle Taxes\nNatural Gas\nOil and Gas Well Servicing\nOyster Sales Fee\nPari-Mutuel\nProperty Tax\nPublic Utility Gross Receipts Assessment\nSales and Use\nSexually Oriented Business Fee\nTexas Emissions Reduction Plan (TERP) - Off Road Heavy Duty Diesel Equipment Surcharge\nTobacco, Cigarette and E-Cigarette Taxes and Fees”\n\nNote: Absence of estimated payment requirement inferred from absence of individual income tax. Federal estimated payment rules (IRS Form 1040-ES) are not Texas law and are not recorded here.",
      "source_type": "official",
      "source_link": "https://comptroller.texas.gov/taxes/a-to-z.php",
      "last_verified": "2026-10-18",
      "reliability": "CREATOR STRATEGY",
      "source_tier": "A",
      "source_publisher": "Texas Comptroller of Public Accounts",
      "evidence_quote": "9-1-1 Fees and Surcharge\nAutomotive Oil Sales Fee\nBattery Sales Fee\nBoat and Boat Motor\nCement Production\nCoastal Protection\nCoin-Operated Machines Tax\nCrude Oil\nFranchise\nHotel\nInsurance Taxes, Assessments and Fees\nLoan Administration Fee\nManufactured Housing\nMiscellaneous Gross Receipts\nMixed Beverage Taxes\nMotor Fuels, IFTA and Interstate Truckers\nMotor Vehicle Taxes\nNatural Gas\nOil and Gas Well Servicing\nOyster Sales Fee\nPari-Mutuel\nProperty Tax\nPublic Utility Gross Receipts Assessment\nSales and Use\nSexually Oriented Business Fee\nTexas Emissions Reduction Plan (TERP) - Off Road Heavy Duty Diesel Equipment Surcharge\nTobacco, Cigarette and E-Cigarette Taxes and Fees",
      "volatility": "low",
      "from_batch": "836-texas-creator-tax-treatment",
      "subject": "Texas",
      "topic": "estimated payments",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-tx"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r836_texas_creator_tax_treatment_tx_1099_copy_withholding",
      "category": "Business",
      "title": "Texas: 1099 copy and withholding",
      "summary": "Texas does not require its own copy of 1099-K or 1099-NEC forms and imposes no state-level withholding rule on platform payouts, as neither is listed among Texas taxes or filing requirements.",
      "body": "Texas does not require its own copy of 1099-K or 1099-NEC forms and imposes no state-level withholding rule on platform payouts, as neither is listed among Texas taxes or filing requirements.\n\nWhat Texas Comptroller of Public Accounts actually says:\n\n“9-1-1 Fees and Surcharge\nAutomotive Oil Sales Fee\nBattery Sales Fee\nBoat and Boat Motor\nCement Production\nCoastal Protection\nCoin-Operated Machines Tax\nCrude Oil\nFranchise\nHotel\nInsurance Taxes, Assessments and Fees\nLoan Administration Fee\nManufactured Housing\nMiscellaneous Gross Receipts\nMixed Beverage Taxes\nMotor Fuels, IFTA and Interstate Truckers\nMotor Vehicle Taxes\nNatural Gas\nOil and Gas Well Servicing\nOyster Sales Fee\nPari-Mutuel\nProperty Tax\nPublic Utility Gross Receipts Assessment\nSales and Use\nSexually Oriented Business Fee\nTexas Emissions Reduction Plan (TERP) - Off Road Heavy Duty Diesel Equipment Surcharge\nTobacco, Cigarette and E-Cigarette Taxes and Fees”\n\nNote: Absence of state 1099 copy requirement and state withholding rule inferred from the Comptroller's tax list. Federal 1099-K/1099-NEC reporting (IRS) is not Texas law and is not recorded here.",
      "source_type": "official",
      "source_link": "https://comptroller.texas.gov/taxes/a-to-z.php",
      "last_verified": "2026-10-18",
      "reliability": "CREATOR STRATEGY",
      "source_tier": "A",
      "source_publisher": "Texas Comptroller of Public Accounts",
      "evidence_quote": "9-1-1 Fees and Surcharge\nAutomotive Oil Sales Fee\nBattery Sales Fee\nBoat and Boat Motor\nCement Production\nCoastal Protection\nCoin-Operated Machines Tax\nCrude Oil\nFranchise\nHotel\nInsurance Taxes, Assessments and Fees\nLoan Administration Fee\nManufactured Housing\nMiscellaneous Gross Receipts\nMixed Beverage Taxes\nMotor Fuels, IFTA and Interstate Truckers\nMotor Vehicle Taxes\nNatural Gas\nOil and Gas Well Servicing\nOyster Sales Fee\nPari-Mutuel\nProperty Tax\nPublic Utility Gross Receipts Assessment\nSales and Use\nSexually Oriented Business Fee\nTexas Emissions Reduction Plan (TERP) - Off Road Heavy Duty Diesel Equipment Surcharge\nTobacco, Cigarette and E-Cigarette Taxes and Fees",
      "volatility": "low",
      "from_batch": "836-texas-creator-tax-treatment",
      "subject": "Texas",
      "topic": "1099 copy and withholding",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-tx"
        ],
        "platform": "any",
        "topic": [
          "access.id"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r836_texas_creator_tax_treatment_tx_sole_proprietor_deadline",
      "category": "Business",
      "title": "Texas: sole proprietor filing deadline",
      "summary": "Texas franchise tax annual reports are due May 15, or the next business day if May 15 falls on a weekend or holiday.",
      "body": "Texas franchise tax annual reports are due May 15, or the next business day if May 15 falls on a weekend or holiday.\n\nWhat Texas Comptroller of Public Accounts actually says:\n\n“The annual franchise tax report is due May 15. If May 15 falls on a weekend or holiday, the due date will be the next business day.”\n\nNote: Franchise tax filing deadline from the Comptroller's official page.",
      "source_type": "official",
      "source_link": "https://comptroller.texas.gov/taxes/franchise/",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Texas Comptroller of Public Accounts",
      "evidence_quote": "The annual franchise tax report is due May 15. If May 15 falls on a weekend or holiday, the due date will be the next business day.",
      "volatility": "low",
      "from_batch": "836-texas-creator-tax-treatment",
      "subject": "Texas",
      "topic": "sole proprietor filing deadline",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-tx"
        ],
        "platform": "any",
        "topic": [
          "money.payout"
        ],
        "explicitness": "any"
      }
    }
  ]
}