Texas Small Business Compliance Requirements
The state and federal requirements that may apply to a small business or LLC in Texas — registrations, taxes, licenses, and ongoing renewals. Which ones apply to you depends on your entity type and how you operate.
Advisory guide — always verify with the linked official sources. Last reviewed 2026-06-13.
15 Texas requirements to know
These come from Texas state agencies. Not all apply to every business — each is labeled with who it applies to. Still figures out which are yours.
Certificate of Formation (LLC)
Applies to: Texas LLCs
Forms your LLC with the TX Secretary of State (TX equivalent of Articles of Organization).
Public Information Report
Applies to: Texas LLCs (franchise tax)
Annual report to the TX Comptroller; due with the franchise tax report.
Company Agreement
Applies to: Texas LLCs
Texas calls the LLC operating agreement a "company agreement." It governs ownership, management, and profit split and is strongly recommended even though it is not filed with the state.
Draft — recommended; not filed with the state. Have an attorney review.
Certificate of Formation — for-profit corporation (Form 201)
Applies to: Texas corporations
Forms your corporation with the Texas Secretary of State.
Draft — confirm the correct form with the TX SOS.
Workers' comp — non-subscriber notice & filing (TX)
Applies to: Texas employers without workers' comp
Texas is unusual — most private employers are NOT required to carry workers' compensation. But if you have employees and go without it (a 'non-subscriber'), two things ARE required: post and give employees written notice that you have no coverage, and file a Notice of No Coverage (DWC Form-005) with the Texas DWC — once a year (Feb 1–Apr 30) and within 30 days of your first hire.
Carrying coverage is optional in TX, but the non-subscriber notice + Form-005 filing are mandatory; confirm with the TX DWC.
LLP registration + annual report (TX)
Applies to: Texas LLPs
To be a Texas LLP you must register (Form 701) and file an annual report (Form 802) by June 1 each year ($200 per partner) — missing it can cost your liability protection.
The annual report is recurring; confirm the per-partner fee and deadline with the TX SOS.
Assumed Name Certificate — general partnership (TX)
Applies to: Texas general partnerships using a trade name
A Texas general partnership has no state formation filing. If you operate under a name other than the partners' surnames, file an assumed-name certificate (DBA) with the county clerk.
Triggered only if you use a name other than the partners' legal names; confirm county procedures.
Certificate of Formation — LP (Form 207) (TX)
Applies to: Texas limited partnerships
To form a Texas limited partnership you must file a Certificate of Formation (Form 207) with the Texas Secretary of State.
Confirm the current filing fee with the TX SOS.
Texas Sales and Use Tax Permit
Applies to: Sellers of tangible goods in TX (online, wholesale, events)
Required to sell taxable goods; free permit. Packaged coffee (grocery) is exempt but the permit is still required; prepared/hot coffee is taxable.
Texas Resale Certificate
Applies to: Buyers reselling goods (e.g. wholesale)
Lets you buy inventory tax-free for resale.
Texas Food Manufacturer License
Applies to: Commercial/wholesale food makers (incl. coffee roasters); cottage-food exemption is home-only
Required to commercially manufacture/package food for wholesale or retail in TX.
Temporary Food Establishment Permit
Applies to: Food sellers at events/pop-ups (<=14 days/event)
Permit to serve/sell food at an event; often handled by the local health dept.
Cottage Food Production Operation
Applies to: Home producers of approved non-TCS foods in TX
TX H&S Code Ch. 437; $150,000 annual gross cap; food handler training required. Internet/mail orders allowed since SB 541 (2021) if the operator or a household member personally delivers.
Not "DTC only" (changed by SB 541, 2021). Registration required for cottage operators selling TCS foods and for wholesale vendors, effective 9/1/2025.
Texas franchise tax + Public Information Report
Applies to: Texas corporations
TX corporations file an annual franchise tax report and Public Information Report with the Comptroller (no-tax-due below the revenue threshold, but the report is still required).
Draft — confirm threshold/cadence with the TX Comptroller.
Texas unemployment tax (TWC)
Applies to: TX employers
Register with the Texas Workforce Commission and pay state unemployment tax.
Draft — confirm liability thresholds with the TWC.
Not sure which of these apply to you?
That's the hard part — and it's exactly what Still does. Answer a few questions about your business and Still builds your personalized list: what applies, what's due, and what to verify — then tracks it for you.
Build my compliance listFederal requirements that may also apply
- Copyright registration — Creators of original works
- FDA Food Facility Registration — Facilities that manufacture/process/pack/hold food (incl. coffee roasters); no small-business size exemption
- FDA Prior Notice (imported food) — Anyone importing food (e.g. green coffee beans)
- EIN confirmation letter (CP575) — Any business with employees or a separate entity
- W-9 on file (your business) — Businesses paid by clients/payers
- Federal trademark registration — Brands protecting a name/logo nationally
- HIPAA Notice of Privacy Practices — Practices handling patient health information that bill/transmit electronically (HIPAA covered entities)
- Children's Product Certificate (CPC) — Makers/importers of products designed primarily for children 12 and under
- FTC endorsement & #ad disclosure — Brands working with influencers/creators
- CAN-SPAM email compliance — Businesses sending marketing email
- Importer of record / customs & duties — Businesses importing goods from overseas
- Professional licensing, CE & insurance — Licensed professionals
- Business insurance (liability, product, E&O) — All businesses
- Cosmetic labeling (FDA / FPLA) — Cosmetic / personal-care brands
- Dietary supplement cGMP (21 CFR 111) — Dietary supplement brands
- Supplement Facts labeling + DSHEA claims — Dietary supplement brands
- Attorney licensing & trust accounting — Practicing attorneys
- Therapist licensing & ethics — Licensed therapists / counselors
- CPA license & CPE — Licensed accountants / CPAs
- Healthcare provider licensing — Licensed healthcare providers
- S-corporation election (Form 2553) — Businesses electing S-corp tax treatment
- S-corporation income tax return (Form 1120-S) — S-corporations
- C-corporation income tax return (Form 1120) — C-corporations
- Partnership return (Form 1065) — Partnerships
- Written partnership agreement — Multi-owner partnerships
- Quarterly payroll tax return (Form 941) — Employers with W-2 employees
- Federal unemployment tax (Form 940 / FUTA) — Employers with W-2 employees
- Annual wage statements (W-2 / W-3) — Employers with W-2 employees
- Employment eligibility verification (Form I-9) — Employers with W-2 employees
- New-hire reporting — Employers with W-2 employees
- Contractor 1099-NEC + W-9 collection — Businesses paying independent contractors
- Cause-marketing / commercial co-venturer — Brands advertising that sales benefit a charity
- Multi-state sales-tax nexus — Online sellers shipping to multiple states
- Cosmetic safety substantiation & adverse-event reporting — Cosmetic / personal-care brands
- FDA cosmetics facility registration & product listing (MoCRA) — Cosmetic / personal-care brands
- Investment adviser registration (Form ADV) — Advisers giving securities advice for compensation