I plan to open an online e-commerce business and would like to know if I need to charge TX sales tax. The website server may or may not be located in Texas and I would be working with at least two local third-party vendors/suppliers, one of them a warehouse/fulfillment agency that will handle storage, order fulfillment and product shipping. However, I don't plan on opening an office for the business (will work from home).
If the business is warehousing its product in Texas and if it ships to Texas residents, that will likely be a sufficient nexus. Amazon.com and the Texas Attorney General recently fought over this issue and reached a compromise that resulted in Amazon.com collecting sales tax from Texas residents.
DISCLAIMER: This is not specific legal advice and does not establish an attorney/client relationship.