I am new to the biz and this is one area i was lost on when starting out i did alot of research online and found that it is required. I am not an accountant so don't take my word for it. When i started i filed for a Texas sales and use tax permit. Heres a link to some info that u might find helpful http://www.window.state.tx.us/taxinfo/taxpubs/tx94_112.html it is my understanding that you must have one your first day in business and have to file your earning quartly but dont have to pay untill you exceed 5,000 in 4 quarters. But like i said im not an accountant so i dont wanna stear u in the wrong direction this is just my understanding of it.