What are the requirements for starting a internet retail business in TX?

I can provide you a general response. First, do you have an LLC or corporation in place. It is fairly easy to create those in Texas--I have done a few. Assuming that you have and that your EIN is attached to that company, then you can use whatever DBA you choose, so long as there is no intent to decieve, etc. The same EIN will apply. The EIN applies to a single business entity. If you do business under the names X and Y, there is still only one EIN.

As to sales tax, I could explore with some contacts in Texas. I doubt that you need a second permit, so long as you process all sales through the primary entity, pay the tax, etc.

Generally you need not worry about sales tax outside of Texas. There actually have been some major court cases on that matter. Someone who buys your goods from another state, e.g., DC, should pay a use tax to the place where they live, but pratically speaking few folks do. Automobiles being an exception.

In sum, you only need one EIN, you should have an LLC or corporation, you do not need to worry about sales tax outside of Texas if you are not working outside of Texas, and I doubt that you need a second sales tax permit, but could check for you.

Best regards,

Ken Sprang
ksprang@dcinternationalcounsel.com
Washington, DC

It appears that you are running your business as a SP. If that the case, you would file a second AN cert with the County Clerks offfice. You will need a second tax permit as it will be a second business. You will also need a permit for each location that you operate at. If you operate as an LLC or Inc then you need to file an AN cert with the Texas SOS and the County Clerks office. I think you will also need a second tax permit also.

You should consider a business form, perahps an LLC or S Corporation for your business. You can then do business under any name you choose. you could sell some products under The Texas Store, LLC dba Funny Gifts and other products under The Texas Store, LLC, dba Fine Golfing Equipment.

YOu should only need one permit if you have only one corporate enterprise--another reason for creating one. Generally when selling outside of Texas you need not collect sales tax. The buyer is supposed to remit the tax on his own as a use tax.