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 2026-07-09.
17 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.
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.
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.
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. For online/Shopify sales, cottage food may only be shipped WITHIN Texas — selling/shipping out of state requires commercial licensing (FDA facility + TX Food Manufacturer License).
Food Handler Training (Texas)
Applies to: Anyone who handles food for a TX food business, incl. cottage food operators
Texas requires food handlers to complete a state-accredited food-handler training program; cottage food operators must complete a basic food-safety/food-handler course (TX H&S Code Ch. 437).
Validity period and accepted programs vary; a cottage operator satisfies this with a basic accredited food-handler course.
Cottage Food Labeling (Texas)
Applies to: Every packaged product sold by a TX cottage food operator
TX cottage food must be labeled with the business name & address, product common name, ingredients (by weight) & allergens, net weight, and the statement: "This food is made in a home kitchen and is not inspected by the Department of State Health Services or a local health department." (TX H&S Code Ch. 437)
Confirm the exact disclosure wording + allergen list with DSHS; roasted coffee should also carry a roast/best-by date as good practice.
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 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
- FDA Food Facility Registration, Facilities that manufacture/process/pack/hold food (incl. coffee roasters); no small-business size exemption
- 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
- Business attorney, Every business benefits from a lawyer to call on
- CPA / tax advisor, Bookkeeping, tax filing, and planning
- Registered agent, Registered entities must name an agent for service of process
- General liability insurance, Baseline coverage for any business
- Product liability insurance, Businesses selling physical products
- Professional liability (E&O), Service businesses advising clients
- Children's product compliance consultant, Brands making products for children
- Food safety consultant, Food and beverage makers
- Manufacturer agreement, Brands that have products made for them
- Primary supplier agreement, Brands sourcing materials or inventory
- Overseas supplier agreement, Importers sourcing from overseas
- Service agreement template, Service businesses
- Client contract template, Service businesses with clients
- Cause partner agreement, Brands donating to a cause partner