Hi,

I'm a software engineer and I have my own LLC in Houston Texas.

Next month, I will give a developer training course as a part time job in a learning center and send invoice from my company for my services.

I have E2 visa for this reason I can't work as a freelance consultant. I can only send invoice to the training facility. Should I collect sales tax for training or not?

Thank you,
Jack.

you need to collect it; you must comply with state sales tax laws, no matter your legal status. Sales taxes in the US are taxes placed on the sale or lease of goods and services in the US In order to collect sales tax, your state may require you to obtain a sales tax permit.Generally, states require businesses to pay the sales taxes they collect quarterly or monthly. You?ll have to use a special tax return for sales taxes, and report all sales, taxable sales, exempt sales and amount of tax due. Not paying on time can result in penalties. As always, check with your state or local government about the process in your location.

Thank you for the reply Wnhough.

I already have a tax permit but so far I had no sale in last 6 months. Due to some visa issues, I couldn't do any activity.

Now, I have my visa, everything is legal and I will start to give some services like development training, website development, SEO and custom software development. I have two questions:

1) As far as I understand, I need to collect sales tax for Website design, and custom software development in TEXAS, but the learning center manager said that there is no sales tax for training/education services in TEXAS. Is that correct?

2) Currently I don't work with a CPA since I have no regular income and I'm doing my bookkeeping. How can I learn if any other services and products have sales tax or not in TEXAS? Should I call comptroller's office? or Is there any free consultancy option that is given by state for small businesses like me?

Thank you.

1) As far as I understand, I need to collect sales tax for Website design, and custom software development in TEXAS, but the learning center manager said that there is no sales tax for training/education services in TEXAS. Is that correct?==>I guess it depends; What I meant was aslognas you earn income from training/education services you need to collect and submit sale s taxes to TX state.for example in some states, Sales and Use Taxes on Charges for Personnel Training Services, setting forth its position on the taxability of personnel training services. These services are subject to sales and use taxes as business management consulting services pertaining to human resource management activities involving job-related training of personnel. so as I said you need o contact dept of revenue of your home state, TX for SURE~~

2) Currently I don't work with a CPA since I have no regular income and I'm doing my bookkeeping. How can I learn if any other services and products have sales tax or not in TEXAS? Should I call comptroller's office? or Is there any free consultancy option that is given by state for small businesses like me?===>My home state is NOT TX so as I said please contact the TX comptroller dept then they?ll let you know . just contact them whenver youhave questions that you can not solve by yourself
https://comptroller.texas.gov/taxes/

Thank you so much for the information. I really appreciate it.
I'll contact with the comptroller office as soon as possible.