Flagship channel-state reference guide

Start Walmart Marketplace in Texas: full reference guide

Use this page when you want the complete dense version: all sections, all appendices, and the full official source directory in one scrollable reference surface.

Last verified: April 26, 2026 Reference mode Dense appendix

Built from reviewed public pages for Texas, IRS, FinCEN, Houston, Walmart Marketplace. Use it as a first-pass guide, then verify the official links that match your setup.

How to use this page

Dense appendix modeFull source directory attachedLast verified April 26, 2026

This version favors completeness over pacing. Use it when you need the appendix, the dense source trail, or the full long-form reference in one place.

Best reading order

  1. Use the fast-answer and official-links sections first if you only need the main route and source trail.
  2. Open the entity, setup, tax, and local sections only where your exact launch path actually branches.
  3. Use the full source directory last as the appendix, not the starting point, unless you already know the exact agency task.

Reference mode

Everything in one dense page

The guided journey is the easier starting point. This page keeps the full accordion guide and source appendix when you want the complete research-backed reference view.

Best when you need

  • The full section map in one scroll without the lighter journey framing.
  • The appendix and official-source directory preserved next to the answer sections.
  • A clearer audit trail before you print, compare, or cross-check another route.

Still better handled in the journey

  • First-pass reading when you want the shortest, safest beginner route.
  • Deciding what to do first before you need the full appendix.
  • Switching states or platforms quickly without reading the full dense version.
Reference map
Start here Fast answer If you want to open Walmart Marketplace in Texas, you usually need to do five things in order: Everyone 5 steps

If you want to open Walmart Marketplace in Texas, you usually need to do five things in order:

  1. Choose your setup: sole proprietorship vs single-member LLC.
  2. Get the Texas sales-tax permit branch in place before launch, even if you expect Walmart to collect customer-facing marketplace tax.
  3. Keep the Texas resale-certificate branch separate, then verify local county, deed-restriction, permit, and home-business rules, especially in Houston.
  4. Apply to Walmart Marketplace, then complete business verification, payout, fulfillment, returns, and catalog setup with records that match the real business.
  5. Launch only after your product, fulfillment, tax, and compliance setup is ready.

Practical first-launch recommendation

If you are testing casually with minimal risk, sole proprietor can work.

If you intend to build a real Walmart Marketplace business selling physical goods, a single-member LLC is usually the better long-term path in Texas.

Important practical note:

Walmart Marketplace is a stricter first channel than eBay or Etsy. Public Walmart pages verified on April 26, 2026 expect a business tax ID or business license number, supporting business documents, marketplace or eCommerce history, GTIN readiness or an exemption path, a compliant catalog, and a U.S. fulfillment path with returns capability.

Avoid these first-launch mistakes

  • Assuming Walmart's marketplace-facilitator tax collection removes the separate Texas permit and return-filing branch for in-state marketplace sellers
  • Treating the Texas sales-tax permit question and the Form 01-339 resale-documentation question like the same branch
  • Storing inventory, shipping repeatedly from home, or operating under a trade name before checking local permits, deed restrictions, assumed-name rules, and appraisal-district duties for the real address

Texas-specific friction

Texas is the hard exception state in this Walmart wave. In-state marketplace sellers still need the Texas sales-tax permit and return-filing branch even if Walmart is collecting buyer-side marketplace tax.

  • Texas is the hard exception state in this Walmart wave. In-state marketplace sellers still need the Texas sales-tax permit and return-filing branch even if Walmart is collecting buyer-side marketplace tax.
  • Texas resale treatment is not the same question as marketplace collection. Permit first, then Form 01-339.
  • Texas pushes local assumed-name, deed-restriction, permit, and business-personal-property questions down to counties, cities, and appraisal districts instead of one statewide local filing.

Walmart Marketplace-specific friction

Walmart's public qualification pages are stricter than many beginner marketplaces and expect stronger business documentation.

  • Walmart's public qualification pages are stricter than many beginner marketplaces and expect stronger business documentation.
  • Walmart's referral-fee structure is category-based, and the actual fee row matters before pricing.
  • Walmart's used-goods rules are more restrictive than eBay by default.
  • Walmart's returns, pricing, and performance rules can affect listings and account health quickly if you launch sloppily.

Insurance reality

Physical-product sellers should think about commercial general liability and product liability coverage early.

  • Physical-product sellers should think about commercial general liability and product liability coverage early.
  • Walmart's public liability-insurance page does not support treating insurance as a universal day-one requirement for every seller.
  • The public policy verified on April 26, 2026 says a certificate of insurance is required if the seller exceeds $100,000 in GMV during any 12-month period or if Walmart notifies the seller directly.
  • The public policy also says the required coverage includes general and product liability limits of $1,000,000 per occurrence and $2,000,000 aggregate, with Walmart named as an additional insured in the required manner.
Checklist Quick-start checklist Use the research-backed checklist groups before you spend, before your first sale, and before launch goes live. Everyone 3 groups

Do these before you spend money

  • Pick your entity.
  • Pick your business name.
  • Decide whether you are selling under your legal name, a county assumed name, an LLC legal name, or an LLC assumed name.
  • Stay in low-risk new-condition general merchandise for the first launch.
  • Avoid regulated or higher-friction categories such as food, supplements, cosmetics, medical claims, batteries-heavy hazmat, alcohol, children's products.
  • Make sure you can document sourcing with invoices and supplier records.

Do these before your first sale

  • Form the business or file the right assumed-name branch for Texas if needed.
  • Get an EIN from the IRS if applicable.
  • Open a dedicated business bank account.
  • Get the Texas sales and use tax permit before relying on marketplace collection or resale treatment.
  • Check Houston or other local deed-restriction, permit, storage, and home-business rules.
  • Re-check the live Walmart referral-fee row and WFS economics before you buy inventory.

Do these before launch goes live

  • Complete the Walmart onboarding and operations branch.
  • Confirm the product is lawful, eligible, and not blocked by live Walmart policy pages.
  • Set up fulfillment, returns, and a valid U.S. return address correctly.
  • Build one or two accurate listings and start small enough to protect your performance metrics.
  • Keep direct off-Walmart sales separate from the marketplace-only assumptions in this pack.
Choose your setup Entity choice Compare the sole-proprietor and single-member LLC paths before banking, tax setup, and platform onboarding. Everyone 2 options

Sole proprietor

Best for: Best if you want the cheapest and simplest start.

What it means

  • Texas does not require a general business license.
  • A sole proprietorship is not formed with the Texas Secretary of State.
  • If you use a name other than your own legal name, Texas generally sends the assumed-name filing to the county clerk in each county where you maintain a business office, or in each county where you conduct business if you do not maintain a Texas office.
  • Walmart's public application pages say SSN is not accepted as the business tax ID, so a Walmart sole proprietor usually needs an EIN or another qualifying business ID before applying.
  • Business income generally runs through your personal federal return unless facts change the tax treatment.
  • A sole proprietorship that is not legally organized to limit liability is not a taxable entity for Texas franchise-tax purposes.
  • You usually do not get a liability shield.

Why someone chooses it

  • Faster launch
  • Lower up-front filing cost
  • Fewer entity-maintenance steps

Main downside: Personal liability

single-member LLC

Best for: Best if you want a more durable setup for a real business.

What it means

  • You file Certificate of Formation - Limited Liability Company (Form 205) with the Texas Secretary of State and appoint a registered agent and registered office.
  • The public filing fee is $300.
  • Internal company-agreement documents stay internal and are not filed with the Secretary of State.
  • Texas LLC maintenance runs through the Comptroller franchise-tax and PIR / OIR cycle, not through a standard Secretary of State annual report.
  • Federal tax treatment is generally pass-through by default for a single-member LLC unless you elect otherwise.

Why someone chooses it

  • Liability protection
  • Cleaner setup for banking, suppliers, bookkeeping, insurance, and scaling
  • Better fit for inventory, branded goods, employees, and later restructuring

Main downside: Higher setup friction and recurring compliance than a sole proprietorship

Main path What to do in order The full end-to-end setup path, kept in the same order as the researched guide. Everyone 14 steps
  1. Step 1: Choose a low-risk launch model

    Main guide step 1

    For a first launch, stay inside the safest lane:

    Why it matters: Practical rule: If the product touches health, safety, children, dangerous goods, ingestibles, chemicals, medical claims, or serious IP risk, slow down and do product-specific compliance research before buying inventory. Walmart-specific caution:

    • general merchandise
    • new-condition products you can inspect, store, and ship reliably
    • products with clean invoices and sourcing records
    • no high-risk categories from food, supplements, cosmetics, medical claims, batteries-heavy hazmat, alcohol, children's products
    • Public Walmart policy does not treat used or restored products as a normal beginner path.
    • Public Walmart Resold policy says products not in new condition are prohibited unless you are invited into that separate program.
  2. Step 2: Choose your name and brand approach

    Main guide step 2

    You need to decide whether you are:

    Why it matters: Important:

    • operating under your own legal name,
    • using a county assumed name,
    • using your LLC legal name,
    • using a separate LLC assumed name filed on Form 503,
    • reselling existing brands,
    • creating your own brand,
    • or building toward a simple marketplace-resale path first
    • Your Walmart-facing seller name does not replace the legal business name, tax records, or bank details behind the account.
    • Texas county assumed-name rules and Texas Secretary of State assumed-name rules are not the same branch.
    • If you resell branded goods, keep invoices and authorization records from day one.
  3. Step 3: Form the business

    Main guide step 3

    If you choose sole proprietor: If you sell under your own legal name, Texas does not require a Secretary of State formation filing.

    • If you choose sole proprietor: If you sell under your own legal name, Texas does not require a Secretary of State formation filing.
    • If you choose sole proprietor: If you use a trade name, file the assumed name with the county clerk in each county where you maintain a business office, or in each county where you conduct business if you have no Texas business office.
    • If you choose sole proprietor: Keep the county term limit in mind: an assumed-name filing cannot exceed 10 years.
    • If you choose single-member LLC: Do this in order:
    • If you choose single-member LLC: Check Texas name availability before filing.
    • If you choose single-member LLC: File Certificate of Formation - Limited Liability Company (Form 205) with the Texas Secretary of State and appoint the registered agent and registered office.
    • If you choose single-member LLC: Prepare your internal company records, get the EIN, and set up banking and bookkeeping.
    • If you choose single-member LLC: If your public brand differs from the LLC legal name, file Assumed Name Certificate (Form 503) with the Texas Secretary of State.
    • If you choose single-member LLC: Calendar the annual Comptroller franchise-tax and PIR / OIR cycle.
  4. Step 4: Get your EIN

    Main guide step 4

    Use the IRS online EIN application or Form SS-4 if applicable.

    • For a single-member LLC, an EIN is the practical default.
    • For a sole proprietor, Walmart's public qualification pages make the EIN far more important than it would be on some other marketplaces, because SSN is not accepted as the business tax ID for application.
  5. Step 5: Open banking and bookkeeping

    Main guide step 5

    Do this right away:

    • Open a business checking account.
    • Keep business money separate from personal money.
    • Save every invoice, shipping bill, Walmart fee statement, refund record, and tax record.
    • Build a tax folder and a compliance folder from day one.
  6. Step 6: Resolve the Texas permit, marketplace, and resale branch before you act

    Main guide step 6

    This is the most important Texas difference.

    Why it matters: Source-backed rules that matter: Safe beginner takeaway: Texas is the hard exception state in this Walmart wave. If you are a Texas-based Walmart Marketplace seller, do not assume marketplace collection eliminates your Texas registration duties. The practical beginner answer in this state is to get the permit before launch, then handle resale after the permit is active.

    • Texas uses the online sales-tax registration system or Form AP-201.
    • There is no permit fee, but the Comptroller may require a security bond.
    • The Comptroller's marketplace guidance says a marketplace seller is not responsible for collecting marketplace sales tax when the marketplace provider certifies that it will collect and remit tax.
    • Walmart's public sales-tax collection page says Walmart began collecting and remitting marketplace sales tax in Texas on October 1, 2019.
    • The same Comptroller guidance says a Texas seller is still responsible for having an active sales-tax permit and timely filing returns even if the seller's only sales are through a marketplace provider.
    • The Comptroller's permit FAQ says if you live in Texas and sell taxable items only through a marketplace whose provider certifies collection and remittance, you still need an active Texas sales-tax permit.
    • The Comptroller also says a remote seller that sells only through a certified marketplace provider does not need a Texas permit for that marketplace-only fact pattern, but that is not the default in-state founder path used in this pack.
    • If the marketplace provider has certified that it collects and remits Texas tax, marketplace sales still go in item one of the Texas sales-tax return, but they are excluded from item two taxable sales.
    • If you plan to buy inventory tax-free for resale, use Form 01-339, Texas Sales and Use Tax Resale Certificate after you have the Texas taxpayer number that supports it.
    • The Comptroller's resale FAQ says a copy of a sales-tax permit is not a substitute for a resale certificate and that resale records should be kept for at least 4 years.
  7. Step 7: Check local permits, county rules, deed restrictions, and home-business limits

    Main guide step 7

    Texas does not use one statewide local-business form for counties and cities.

    Why it matters: Do this before operating: For Houston specifically: Important Houston caveat: The reviewed city pages do not give one clean citywide yes-or-no answer for every plain home-based general-merchandise Walmart Marketplace setup. Treat the exact operating address, county, deed restrictions, inventory pattern, recurring pickups, leased-property limits, and HOA facts as real compliance variables.

    • check the county clerk if you need a sole-proprietor assumed-name filing,
    • check city or county permit pages for activity-specific licenses,
    • check deed restrictions, lease terms, or HOA rules if you will work from home,
    • ask whether inventory storage, customer pickup, repeated carrier traffic, signage, or building changes trigger local review,
    • and check the appraisal-district branch if you will hold taxable business personal property in Texas
    • the city does not issue a universal general business license for ordinary ecommerce,
    • the city says it does not have a formal zoning ordinance,
    • the city also says home-based operators should check whether deed restrictions allow the use,
    • the city legal department says it can enforce certain residential deed restrictions,
    • the Houston Permitting Center issues a majority of city permits and licenses and should be checked if construction, fire, food, or other permit-triggering facts apply,
    • the city business-licensing page shows that some permits and licenses are activity-specific, including Dealer Permit, Second Hand Resellers, Street Vendor Permits, Noise and Sound Permit, and Game Room License,
    • and if the business is in Harris County, the appraisal district's business-personal-property branch matters if you own inventory, fixtures, computers, or equipment on January 1
  8. Step 8: If you hire employees, handle payroll registrations and insurance

    Main guide step 8

    If you do not hire anyone yet, skip this for now.

    Why it matters: If you hire:

    • Register with TWC within 10 days of becoming liable for unemployment tax.
    • Texas unemployment-tax liability usually appears once you pay $1,500 or more in gross wages in a calendar quarter, have at least one employee during 20 different weeks in a calendar year, or otherwise become liable under FUTA.
    • The first $9,000 paid to each employee in a calendar year is taxable for Texas unemployment-tax purposes.
    • File quarterly wage reports and pay unemployment taxes by the last day of the month following the end of each calendar quarter.
    • Report new hires and rehires to the Texas Office of the Attorney General within 20 calendar days after the employee starts earning wages.
    • Decide whether you will carry workers' compensation coverage or operate as a Texas non-subscriber, and follow DWC notice and reporting rules if you do not carry coverage.
    • This pack did not identify a separate ordinary Texas state income-tax withholding registration for standard in-state wages because Texas does not have a general state individual income tax.
  9. Step 9: Create your Walmart Marketplace account and complete setup

    Main guide step 9

    Have these ready:

    Why it matters: Walmart's fuller public onboarding flow re-checked on April 26, 2026 works like this: What the public pages say that means in practice:

    • government-issued ID
    • business email
    • phone number
    • bank or payout information
    • tax information
    • business registration or license documents if applicable
    • proof of business name and address
    • product IDs or a plan for the GTIN exemption branch if product IDs do not exist
    • Business verification asks for your legal business name, entity type, business phone number, and state-issued business registration number or business license number for U.S. businesses.
    • Walmart may ask for photo ID, supporting business documents, and proof of address.
    • Public tax-documentation guidance says U.S. sellers with an EIN use Form W-9 classification and may need an IRS verification letter, business license, registration certificate, articles, or good-standing documents.
    • Business details and tax registration must precisely match your IRS records or other government-issued documents.
    • Walmart's current public materials reviewed on April 26, 2026 describe verification as taking from a few minutes to a few business days, and another live onboarding guide says the initial verification process can take up to 5 days.
    • Public onboarding guidance says after you complete business details, you have 30 days to finish setting up payments or the account will be declined and you will need to re-apply.
    • Payout setup is provider-agnostic: public pages point sellers to Marketplace Wallet or another supported payout provider, and only one payout method can be active at a time.
    • Public payout guidance says payout is generally biweekly.
    • Walmart's public New Seller Payment Hold Policy verified on April 26, 2026 says U.S. sellers can face a rolling delay of up to 14 days and non-U.S. sellers up to 21 days, and the hold ends only after 90 days have passed since the first shipped order and the seller has received $7,500 in payments.
    • Fulfillment setup covers either WFS or seller-fulfilled shipping, and both methods require a verifiable return address.
    • Verify your business
    • Choose your payout method
    • Add market details
    • Manage fulfillment
    • Set up your catalog
  10. Step 10: Choose the right platform plan

    Main guide step 10

    Walmart does not use a normal monthly seller subscription plan.

    Why it matters: What the public record says as of April 26, 2026: What that means practically:

    • no setup fee
    • no monthly marketplace seller fee
    • category-based referral fees charged when a sale is completed
    • Your real cost choice is not basic vs pro plan.
    • Your real cost choice is marketplace referral fees plus any optional WFS, shipping-label, return, advertising, or service costs you adopt.
    • The live pricing table is category-specific and item-specific. Public rows verified on April 26, 2026 still include examples such as Consumer Electronics 8%, Personal Computers 6%, and Home, Kitchen, Decor & Garden 15%, but you should still confirm the exact category Walmart assigns to the actual item before pricing.
  11. Step 11: Decide whether brand or IP programs belong in the initial launch

    Main guide step 11

    Walmart's public Brand Portal is optional for trademark owners and rights holders.

    • Walmart's public Brand Portal is optional for trademark owners and rights holders.
    • The public page says an active USPTO trademark registration is required for each brand.
    • If you are reselling existing brands, keep invoices and authorization records organized.
  12. Step 12: Complete the fulfillment or operations branch

    Main guide step 12

    You have two practical first-launch paths:

    • Option 1: Seller-fulfilled shipping: Best if you want the shortest first launch and can pack and ship orders yourself.
    • Option 1: Seller-fulfilled shipping: What you need:
    • Option 1: Seller-fulfilled shipping: a verifiable U.S. return address
    • Option 1: Seller-fulfilled shipping: shipping settings in Seller Center
    • Option 1: Seller-fulfilled shipping: return-center setup that complies with Walmart's return policy
    • Option 1: Seller-fulfilled shipping: Walmart return-policy floor:
    • Option 1: Seller-fulfilled shipping: All sellers must maintain at least one valid U.S. return-center address.
    • Option 1: Seller-fulfilled shipping: The return-center address cannot be in Hawaii, Alaska, or the listed U.S. territories, and it cannot be a P.O. box.
    • Option 1: Seller-fulfilled shipping: Seller-fulfilled sellers must support at least a 30-day minimum return window, subject to category-specific exceptions.
    • Option 2: Walmart Fulfillment Services (WFS): Best if you already know the item fits Walmart's fulfillment envelope and you want Walmart handling more of the post-sale work.
    • Option 2: Walmart Fulfillment Services (WFS): What the public record says:
    • Option 2: Walmart Fulfillment Services (WFS): WFS stores inventory, picks, packs, ships, handles customer support, and processes returns.
    • Option 2: Walmart Fulfillment Services (WFS): Public WFS pages say there are no minimums or maximums for inventory.
    • Option 2: Walmart Fulfillment Services (WFS): Public WFS requirement pages say suitable items are generally up to 500 lb., up to 120" x 105" x 93" including packaging, non-perishable, not temperature-controlled, and shipped from the U.S. or cleared through customs before arriving at Walmart facilities.
    • Option 2: Walmart Fulfillment Services (WFS): WFS has separate fulfillment and storage fees from marketplace referral fees, with add-on fees for apparel, hazardous materials, oversized items, and some low-price items.
    • Option 2: Walmart Fulfillment Services (WFS): Walmart's public performance page says if you use WFS, most performance metrics are handled for you except the Negative Feedback Rate, but you should still monitor account health in Seller Center.
    • Option 2: Walmart Fulfillment Services (WFS): Practical beginner recommendation:
    • Option 2: Walmart Fulfillment Services (WFS): If you are testing one or a few low-volume items, seller-fulfilled shipping is the shorter first path. Move to WFS after you confirm demand, the item's fee structure, and the local inventory-storage branch.
  13. Step 13: Confirm product and category eligibility before scaling

    Main guide step 13

    Before you scale, confirm four different things:

    Why it matters: Important Walmart-specific rules from the public record:

    • Products not in new condition are prohibited unless the seller has been invited to the Resold program.
    • Covered general-use consumer products must comply with all applicable federal, state, and local laws and support a valid GCC when requested.
    • Walmart's Pricing Rule can automatically unpublish offers that are priced egregiously higher than prices on Walmart.com, competing websites, or levels viewed as unfair or abusive.
    • the item is lawful in Texas
    • the item is lawful under local Houston or county rules if those matter
    • the item is allowed by Walmart's prohibited-products and trust-and-safety policies
    • the item is priced and described in a way that will not trigger Walmart policy problems
  14. Step 14: Launch with a compliance-first operating routine

    Main guide step 14

    Once live, keep these habits:

    • reconcile payouts, fees, refunds, and chargebacks
    • monitor Seller Center notifications and performance metrics
    • maintain invoices and supplier records
    • keep tax reserves separate
    • avoid mixing personal and business spending
    • review listing accuracy, returns, and unpublished-item notices early
    • if you use WFS, remember that most fulfillment-related performance metrics are handled for you, but Negative Feedback Rate and broader account health still need monitoring

Best practical order for the LLC launch path

  1. Pick a low-risk new-condition product lane.
  2. File the LLC with Form 205.
  3. Get the EIN, banking, and bookkeeping stack in place.
  4. Get the Texas sales-tax permit before launch.
  5. Resolve the Houston or other local deed-restriction, permit, and appraisal-district branch that matches the real address.
  6. Apply to Walmart Marketplace only after the entity, tax, and bank records align.
  7. Launch with seller-fulfilled shipping first unless the item is already a clean WFS fit.
  8. Add WFS, more inventory, or direct off-Walmart sales only after the initial compliance path is stable.
State filing and tax Texas tax stack Keep the Texas registration, tax, and maintenance rules together while you launch. Everyone 7 checks

1. EIN

A typical single-member LLC needs an EIN.

  • A typical single-member LLC needs an EIN.
  • A sole proprietor commonly needs one once employees are hired and may still want one for operations even when not strictly required.
  • The IRS says you should form the legal entity through the state before you apply for the EIN if you are creating an LLC.

2. Texas sales tax, seller permit, or equivalent registration

Texas uses the online sales-tax registration system or Form AP-201.

  • Texas uses the online sales-tax registration system or Form AP-201.
  • There is no permit fee, but a security bond may be required.
  • You must obtain a permit if you are engaged in business in Texas and sell taxable goods or taxable services.
  • Permit holders must file Texas sales-tax returns even when they have no taxable sales or purchases to report.

3. Marketplace or platform tax rule

Marketplace providers engaged in business in Texas must collect, report, and remit state and local sales and use tax on marketplace sales.

  • Marketplace providers engaged in business in Texas must collect, report, and remit state and local sales and use tax on marketplace sales.
  • Walmart's public sales-tax-collection guide says Walmart Marketplace began collecting and remitting Texas marketplace sales tax on October 1, 2019.
  • A Texas seller living or operating in Texas still needs an active sales and use tax permit even if it sells only through a marketplace provider that certifies collection and remittance.
  • Remote sellers that only sell through a certified marketplace provider generally do not need a Texas permit, but that is not the default in-state founder path used in this pack.

4. Resale purchases or exempt purchasing

Texas uses Form 01-339, Texas Sales and Use Tax Resale Certificate.

  • Texas uses Form 01-339, Texas Sales and Use Tax Resale Certificate.
  • The purchaser's Texas taxpayer number appears on the certificate.
  • A copy of a sales-tax permit is not a substitute for a resale certificate.
  • Sellers should keep resale certificates and related records for at least 4 years.

5. Entity tax treatment

Texas LLCs are subject to state franchise-tax laws.

  • Texas LLCs are subject to state franchise-tax laws.
  • The legal formation of the entity, not just federal tax classification, drives Texas franchise-tax filing responsibility.
  • A sole proprietorship that is not legally organized in a liability-limiting form is not a taxable entity for Texas franchise-tax purposes.

6. Entity filing-fee or franchise-tax rule

The Texas franchise-tax annual due date is May 15.

  • The Texas franchise-tax annual due date is May 15.
  • For reports due in 2026, the no-tax-due threshold is $2.65 million.
  • Effective for reports due on or after January 1, 2024, the No Tax Due Report is discontinued.
  • A taxable entity at or below the no-tax-due threshold still files PIR or OIR.
  • Texas business owners with taxable business personal property also need to watch the local appraisal-district rendition branch. In Harris County, business personal property renditions are generally due April 15.

7. If the founder changes entity type later

Texas says a new sales-tax permit is needed if ownership changes.

  • Texas says a new sales-tax permit is needed if ownership changes.
  • If you operate as a sole proprietor and then form an LLC or corporation, Texas treats that as a change of ownership.
  • The new entity must obtain its own permit, and the obsolete sole-proprietor permit should be closed if no longer needed.
Platform setup Walmart Marketplace account and operations Use this section for the Walmart Marketplace-specific account, plan, eligibility, and operations work. Everyone 5 steps
  1. Step 9: Create your Walmart Marketplace account and complete setup

    Platform step 1

    Have these ready:

    Why it matters: Walmart's fuller public onboarding flow re-checked on April 26, 2026 works like this: What the public pages say that means in practice:

    • government-issued ID
    • business email
    • phone number
    • bank or payout information
    • tax information
    • business registration or license documents if applicable
    • proof of business name and address
    • product IDs or a plan for the GTIN exemption branch if product IDs do not exist
    • Business verification asks for your legal business name, entity type, business phone number, and state-issued business registration number or business license number for U.S. businesses.
    • Walmart may ask for photo ID, supporting business documents, and proof of address.
    • Public tax-documentation guidance says U.S. sellers with an EIN use Form W-9 classification and may need an IRS verification letter, business license, registration certificate, articles, or good-standing documents.
    • Business details and tax registration must precisely match your IRS records or other government-issued documents.
    • Walmart's current public materials reviewed on April 26, 2026 describe verification as taking from a few minutes to a few business days, and another live onboarding guide says the initial verification process can take up to 5 days.
    • Public onboarding guidance says after you complete business details, you have 30 days to finish setting up payments or the account will be declined and you will need to re-apply.
    • Payout setup is provider-agnostic: public pages point sellers to Marketplace Wallet or another supported payout provider, and only one payout method can be active at a time.
    • Public payout guidance says payout is generally biweekly.
    • Walmart's public New Seller Payment Hold Policy verified on April 26, 2026 says U.S. sellers can face a rolling delay of up to 14 days and non-U.S. sellers up to 21 days, and the hold ends only after 90 days have passed since the first shipped order and the seller has received $7,500 in payments.
    • Fulfillment setup covers either WFS or seller-fulfilled shipping, and both methods require a verifiable return address.
    • Verify your business
    • Choose your payout method
    • Add market details
    • Manage fulfillment
    • Set up your catalog
  2. Step 10: Choose the right platform plan

    Platform step 2

    Walmart does not use a normal monthly seller subscription plan.

    Why it matters: What the public record says as of April 26, 2026: What that means practically:

    • no setup fee
    • no monthly marketplace seller fee
    • category-based referral fees charged when a sale is completed
    • Your real cost choice is not basic vs pro plan.
    • Your real cost choice is marketplace referral fees plus any optional WFS, shipping-label, return, advertising, or service costs you adopt.
    • The live pricing table is category-specific and item-specific. Public rows verified on April 26, 2026 still include examples such as Consumer Electronics 8%, Personal Computers 6%, and Home, Kitchen, Decor & Garden 15%, but you should still confirm the exact category Walmart assigns to the actual item before pricing.
  3. Step 11: Decide whether brand or IP programs belong in the initial launch

    Platform step 3

    Walmart's public Brand Portal is optional for trademark owners and rights holders.

    • Walmart's public Brand Portal is optional for trademark owners and rights holders.
    • The public page says an active USPTO trademark registration is required for each brand.
    • If you are reselling existing brands, keep invoices and authorization records organized.
  4. Step 12: Complete the fulfillment or operations branch

    Platform step 4

    You have two practical first-launch paths:

    • Option 1: Seller-fulfilled shipping: Best if you want the shortest first launch and can pack and ship orders yourself.
    • Option 1: Seller-fulfilled shipping: What you need:
    • Option 1: Seller-fulfilled shipping: a verifiable U.S. return address
    • Option 1: Seller-fulfilled shipping: shipping settings in Seller Center
    • Option 1: Seller-fulfilled shipping: return-center setup that complies with Walmart's return policy
    • Option 1: Seller-fulfilled shipping: Walmart return-policy floor:
    • Option 1: Seller-fulfilled shipping: All sellers must maintain at least one valid U.S. return-center address.
    • Option 1: Seller-fulfilled shipping: The return-center address cannot be in Hawaii, Alaska, or the listed U.S. territories, and it cannot be a P.O. box.
    • Option 1: Seller-fulfilled shipping: Seller-fulfilled sellers must support at least a 30-day minimum return window, subject to category-specific exceptions.
    • Option 2: Walmart Fulfillment Services (WFS): Best if you already know the item fits Walmart's fulfillment envelope and you want Walmart handling more of the post-sale work.
    • Option 2: Walmart Fulfillment Services (WFS): What the public record says:
    • Option 2: Walmart Fulfillment Services (WFS): WFS stores inventory, picks, packs, ships, handles customer support, and processes returns.
    • Option 2: Walmart Fulfillment Services (WFS): Public WFS pages say there are no minimums or maximums for inventory.
    • Option 2: Walmart Fulfillment Services (WFS): Public WFS requirement pages say suitable items are generally up to 500 lb., up to 120" x 105" x 93" including packaging, non-perishable, not temperature-controlled, and shipped from the U.S. or cleared through customs before arriving at Walmart facilities.
    • Option 2: Walmart Fulfillment Services (WFS): WFS has separate fulfillment and storage fees from marketplace referral fees, with add-on fees for apparel, hazardous materials, oversized items, and some low-price items.
    • Option 2: Walmart Fulfillment Services (WFS): Walmart's public performance page says if you use WFS, most performance metrics are handled for you except the Negative Feedback Rate, but you should still monitor account health in Seller Center.
    • Option 2: Walmart Fulfillment Services (WFS): Practical beginner recommendation:
    • Option 2: Walmart Fulfillment Services (WFS): If you are testing one or a few low-volume items, seller-fulfilled shipping is the shorter first path. Move to WFS after you confirm demand, the item's fee structure, and the local inventory-storage branch.
  5. Step 13: Confirm product and category eligibility before scaling

    Platform step 5

    Before you scale, confirm four different things:

    Why it matters: Important Walmart-specific rules from the public record:

    • Products not in new condition are prohibited unless the seller has been invited to the Resold program.
    • Covered general-use consumer products must comply with all applicable federal, state, and local laws and support a valid GCC when requested.
    • Walmart's Pricing Rule can automatically unpublish offers that are priced egregiously higher than prices on Walmart.com, competing websites, or levels viewed as unfair or abusive.
    • the item is lawful in Texas
    • the item is lawful under local Houston or county rules if those matter
    • the item is allowed by Walmart's prohibited-products and trust-and-safety policies
    • the item is priced and described in a way that will not trigger Walmart policy problems
Local branch Local permits and Houston branch These local and city checks can still change the answer even after the state and platform path is clear. Location-specific 2 branches

Local permits and location checks

Texas pushes many permit and location questions down to counties, cities, appraisal districts, and activity-specific agencies.

  • Texas pushes many permit and location questions down to counties, cities, appraisal districts, and activity-specific agencies.
  • For any place where the business will operate:
  • use the 2026-2027 Texas Business Licenses & Permits Guide,
  • contact the county clerk if you need a sole-proprietor assumed-name filing,
  • contact the city or county office where the business will operate,
  • ask planning, permitting, fire, building, or code offices whether home activity, storage, signage, or alterations trigger review,
  • and check the local appraisal-district branch if inventory, equipment, or fixtures will be held in Texas
  • Typical local risk areas:
  • county assumed-name filing
  • deed restrictions or HOA limits
  • home occupation restrictions
  • storage of inventory at a residence
  • truck or carrier activity at a residence
  • fire-code or building-permit triggers
  • local business personal property reporting

Houston Appendix

If the business operates in Houston, add one more review layer.

  • If the business operates in Houston, add one more review layer.
  • Houston does not use a formal zoning ordinance, but the city still tells business owners to check deed restrictions and other location limits before operating from home.
  • Houston does not show a universal general ecommerce license. Instead, city licensing is activity-specific.
  • The Houston Permitting Center and the Administration and Regulatory Affairs licensing pages are the main city checkpoints for construction, regulated activities, and permit-triggering facts.
  • If the address is in Harris County, assumed-name filing and business-personal-property reporting can become separate county branches.
  • The exact address-specific answer stays conditional if you will store meaningful inventory, generate recurring pickups, use signage, or operate from leased or HOA-restricted property.
Optional branch Employees and insurance Use this branch if you plan to hire or need the insurance follow-up that comes with scaling. Only if hiring or scaling 5 branches

1. Employer registration

TWC says liable employers must register within 10 days of becoming liable for unemployment tax.

  • TWC says liable employers must register within 10 days of becoming liable for unemployment tax.
  • Texas employers become liable once they meet one of the applicable tests, including paying $1,500 or more in total gross wages in a calendar quarter, having at least one employee during 20 different weeks in a calendar year, or becoming liable under FUTA.
  • The first $9,000 paid to each employee in a calendar year is taxable for Texas unemployment-tax purposes.
  • Quarterly wage reports and taxes are due by the last day of the month following the end of the calendar quarter.
  • The Texas Office of the Attorney General says new hires and rehires must be reported within 20 calendar days after the employee starts earning wages.
  • Register with TWC within 10 days of becoming liable for unemployment tax.
  • File quarterly wage reports and pay unemployment taxes by the last day of the month following the end of each calendar quarter.
  • Texas unemployment-tax liability usually appears once you pay $1,500 or more in gross wages in a calendar quarter, have at least one employee during 20 different weeks in a calendar year, or otherwise become liable under FUTA.

2. Workers' compensation

Texas private employers can choose whether to carry workers' compensation coverage in most cases.

  • Texas private employers can choose whether to carry workers' compensation coverage in most cases.
  • All Texas governmental entities must carry workers' compensation coverage.
  • Employers that choose not to provide Texas workers' compensation coverage are non-subscribers.
  • Non-subscribers must:
  • post a notice of no coverage in the workplace,
  • give written notice of no coverage to new employees,
  • file notice of no coverage with DWC between February 1 and April 30 each year,
  • file again after hiring the first employee or after terminating a workers' compensation policy,
  • and, if they have at least 5 employees, report workplace injuries, illnesses, and deaths with more than one day of lost time
  • Register with TWC within 10 days of becoming liable for unemployment tax.
  • Decide whether you will carry workers' compensation coverage or operate as a Texas non-subscriber, and follow DWC notice and reporting rules if you do not carry coverage.

3. Disability, paid leave, or similar coverage

No separate Texas statewide private-employer disability-insurance or paid-leave registration requirement was identified in the reviewed public sources as of April 26, 2026.

  • No separate Texas statewide private-employer disability-insurance or paid-leave registration requirement was identified in the reviewed public sources as of April 26, 2026.
  • Re-check if your workforce facts are unusual or if your employees work outside Texas.

4. Exemption certificate if applicable

No Texas public equivalent to a New York CE-200-style broad employer exemption certificate was identified in the reviewed sources for an ordinary Walmart Marketplace seller.

  • No Texas public equivalent to a New York CE-200-style broad employer exemption certificate was identified in the reviewed sources for an ordinary Walmart Marketplace seller.
  • Public-project or special-industry facts can change that answer and need separate research.

Insurance reality

Physical-product sellers should think about commercial general liability and product liability coverage early.

  • Physical-product sellers should think about commercial general liability and product liability coverage early.
  • Walmart's public liability-insurance page does not support treating insurance as a universal day-one requirement for every seller.
  • The public policy verified on April 26, 2026 says a certificate of insurance is required if the seller exceeds $100,000 in GMV during any 12-month period or if Walmart notifies the seller directly.
  • The public policy also says the required coverage includes general and product liability limits of $1,000,000 per occurrence and $2,000,000 aggregate, with Walmart named as an additional insured in the required manner.
Stay compliant Ongoing compliance calendar Keep the recurring compliance checks and live-operating routine visible after launch. Everyone 5 groups

Before first sale

  • Finish the entity or assumed-name setup.
  • Get the EIN if applicable.
  • Open the bank account.
  • Get the Texas sales-tax permit and resolve the resale branch if you need it.
  • Check local permits, deed restrictions, and the appraisal-district branch that fits the real address.
  • Complete Walmart business verification, payouts, market details, and fulfillment setup.

Before first live launch

  • Confirm the product is allowed and in the right condition.
  • Confirm the exact referral-fee category before pricing.
  • Finish shipping and returns setup.
  • Build accurate listings.

Monthly

  • Reconcile Walmart payouts, fees, refunds, and chargebacks.
  • Review tax reserves and supporting records.
  • Review performance metrics, unpublished items, and policy notices.
  • Review return reasons and listing accuracy.

Quarterly

  • File Texas sales-tax returns on the assigned cadence, even if marketplace-facilitated sales are excluded from taxable sales.
  • Review whether your sales mix changed enough to alter the Texas or local compliance answer.
  • Review whether home-based inventory or shipping activity still fits your local rules.

Annually

  • File the Texas franchise-tax report plus PIR or OIR if you operate through an LLC.
  • Re-check the Harris County or other local appraisal-district rendition branch if you hold taxable business personal property.
  • Re-check the Walmart liability-insurance threshold and your GMV as sales scale.
Avoid these Common mistakes These are the repeated beginner errors called out in the research pack. Everyone 7 mistakes

Common Mistakes New Operators Make

  • Assuming Walmart's marketplace-facilitator tax collection removes the separate Texas permit and return-filing branch for in-state marketplace sellers
  • Treating the Texas sales-tax permit question and the Form 01-339 resale-documentation question like the same branch
  • Storing inventory, shipping repeatedly from home, or operating under a trade name before checking local permits, deed restrictions, assumed-name rules, and appraisal-district duties for the real address
  • Moving into WFS before confirming the live referral-fee category, return setup, and local inventory-storage branch for the address you will actually use
  • Launching with used-condition, restricted, or poorly documented products when Walmart's policy stack expects new-condition inventory and stronger sourcing proof
  • Ignoring unpublished-item risk from Walmart's pricing rule by pricing before you understand the actual fee row and market economics
  • Mixing personal and business funds or failing to reconcile payouts, chargebacks, returns, and tax reserves from the first launch onward

Practical first-launch recommendation

If you are testing casually with minimal risk, sole proprietor can work.

If you intend to build a real Walmart Marketplace business selling physical goods, a single-member LLC is usually the better long-term path in Texas.

Important practical note:

Walmart Marketplace is a stricter first channel than eBay or Etsy. Public Walmart pages verified on April 26, 2026 expect a business tax ID or business license number, supporting business documents, marketplace or eCommerce history, GTIN readiness or an exemption path, a compliant catalog, and a U.S. fulfillment path with returns capability.

Full appendix Full official source directory Every official source row from the research pack, kept in its full table structure. Everyone 54 rows

Source group

Statewide Start

Office of the Governor

State start-here page

Form / portal Start a Business in Texas guide
Fee None for the page
Timing First planning step
Who needs it Everyone

Public state startup page says a general business license is not required in Texas and points founders to tax, permit, and entity resources.

Open official link

Texas Secretary of State

State business portal

Form / portal Business Start-Up Information
Fee None for the page
Timing Before formation or name filings
Who needs it Everyone using state filing paths

SOS startup page routes founders to structure, guides, employer, and tax information.

Open official link

Office of the Governor Business Permit Office

State licensing support hub

Form / portal 2026-2027 Texas Business Licenses & Permits Guide
Fee None for the page
Timing Before launch and when activities change
Who needs it Businesses checking permit scope

Public page says Texas does not require a general license and says local permit requirements still need to be checked separately.

Open official link

Source group

Entity Choice and Formation

Texas Secretary of State

Compare business types

Form / portal Guidance page
Fee None for the page
Timing First decision
Who needs it Everyone

Official SOS page summarizes sole proprietor, partnership, corporation, and LLC setup choices.

Open official link

Texas Secretary of State

Formation hub

Form / portal SOSDirect and business forms
Fee Varies by filing
Timing Before launch
Who needs it Filing entities

Official SOS startup and forms pages route founders to entity records and filing forms.

Open official link

Texas Secretary of State

Default entity formation filing

Form / portal Certificate of Formation - Limited Liability Company (Form 205)
Fee $300
Timing At formation
Who needs it single-member LLC founders

Public Form 205 instructions say the filing fee for an LLC certificate of formation is $300.

Open official link

Texas Secretary of State

LLC assumed-name filing

Form / portal Assumed Name Certificate (Form 503)
Fee $25
Timing Before using an assumed name
Who needs it Filing entities using a public name different from the legal entity name

Public Form 503 instructions say the fee is $25 and note the September 1, 2019 change eliminating separate county assumed-name filings for filing entities.

Open official link

Texas Comptroller

Ongoing entity maintenance

Form / portal Annual franchise-tax report plus PIR or OIR
Fee No separate state filing fee identified on reviewed pages
Timing Due May 15 each year
Who needs it single-member LLC founders

Public 2026 franchise pages say the No Tax Due Report is no longer used for 2026, but PIR or OIR can still be required even below the threshold.

Open official link

Source group

Sole Proprietor and Local Name Filings

Texas Secretary of State

Sole proprietor and county assumed-name rule

Form / portal County-clerk filing rule
Fee County fee varies
Timing Before using a trade name
Who needs it Sole proprietors and other non-filing entities using an assumed name

SOS says assumed names for sole proprietors and general partnerships are filed at the county level rather than with the Secretary of State.

Open official link

Harris County Clerk

Houston-area county clerk example

Form / portal Assumed Name search and filing information
Fee Current county fee schedule applies
Timing Before filing if the address is in Harris County
Who needs it Houston-area sole proprietors using the Harris County path

Official Harris County pages show the searchable assumed-name database and current filing portal. Use the actual county clerk if the address is outside Harris County.

Open official link

Source group

Federal and State Tax Setup

IRS

EIN overview and online application

Form / portal Online EIN application
Fee Free
Timing Early in setup
Who needs it LLCs, employers, and founders who want an EIN

The IRS says to form the legal entity through the state before applying if you are creating an LLC, and says the online tool issues EINs immediately if approved.

Open official link

IRS

EIN paper form

Form / portal Form SS-4
Fee Free
Timing If not applying online
Who needs it Founders using paper, fax, or mail

Public IRS page says Form SS-4 is used to apply for an EIN.

Open official link

Texas Comptroller

State tax registration

Form / portal Texas Online Sales Tax Registration Application
Fee No fee for the permit
Timing Before launch
Who needs it Texas sellers of taxable goods or services

Public permit page says complete the application if engaged in business in Texas and selling or leasing tangible personal property or selling taxable services.

Open official link

Texas Comptroller

Registration instructions

Form / portal Form AP-201 or online system
Fee No fee for the permit; security bond possible
Timing During registration
Who needs it Sales-tax applicants

Public permit FAQ says there is no permit fee, but a security bond may be required, and permit holders must file returns even if they have no taxable sales or purchases to report.

Open official link

Texas Comptroller

Marketplace or platform tax rule

Form / portal Marketplace guidance page
Fee None for the page
Timing Before and after launch
Who needs it Marketplace sellers and facilitators

Public Texas guidance says a Texas seller still needs a permit and must file returns even if the only sales are through a marketplace provider, while certified marketplace providers handle collection and remittance on marketplace sales.

Open official link

Texas Comptroller

Resale or exemption certificate

Form / portal Form 01-339, Texas Sales and Use Tax Resale Certificate
Fee None for the form
Timing After permit registration if applicable
Who needs it Inventory purchasers buying for resale

Public Texas FAQ says the purchaser's Texas taxpayer number is required and that a copy of the permit is not a substitute for the resale certificate.

Open official link

Texas Comptroller

Change of ownership permit rule

Form / portal Permit FAQ
Fee None for the page
Timing When structure changes
Who needs it Founders changing from sole proprietor to LLC or corporation

Public FAQ says a change of ownership requires a new permit.

Open official link

Texas Comptroller

Recordkeeping guidance

Form / portal Records FAQ and marketplace guidance
Fee None for the pages
Timing Ongoing
Who needs it Registered taxpayers and marketplace sellers

Texas public guidance says sellers must keep adequate records, and marketplace sellers should keep marketplace-sales records for at least 4 years.

Open official link

Source group

Entity Tax Maintenance

Texas Secretary of State

Entity tax treatment

Form / portal Guidance page
Fee None for the page
Timing During planning and annually
Who needs it single-member LLC founders

Public Form 205 instructions say LLCs are subject to a state franchise tax.

Open official link

Texas Comptroller

Sole proprietor franchise-tax boundary

Form / portal Franchise-tax FAQ
Fee None for the page
Timing During entity planning
Who needs it Sole proprietors comparing structures

Public Comptroller FAQ says a sole proprietorship that is not legally organized in a liability-limiting form is not a taxable entity.

Open official link

Texas Comptroller

Recurring entity tax filing or fee

Form / portal Annual franchise-tax report plus PIR or OIR
Fee No separate filing fee identified on reviewed pages
Timing Due May 15; 2026 threshold is $2.65 million
Who needs it single-member LLC founders

Public 2026 pages say entities at or below the threshold still file PIR or OIR, and failure to file can forfeit the right to transact business.

Open official link

Source group

Federal Reporting

FinCEN

BOI or other federal reporting status

Form / portal BOI guidance hub
Fee None
Timing Check before filing
Who needs it Everyone forming an entity

As of April 26, 2026, FinCEN says domestic entities created in the United States are no longer reporting companies for BOI purposes under the current rule.

Open official link

Source group

Employees, Payroll, and Insurance

Texas Workforce Commission

Employer registration

Form / portal Unemployment Tax Services
Fee No fee stated on reviewed pages
Timing Register within 10 days after becoming liable
Who needs it Businesses hiring employees

TWC public guidance says Texas employers become liable under TUCA tests such as $1,500 in quarterly wages, one worker in 20 weeks, or FUTA liability; the first $9,000 per employee is taxable and reports are quarterly.

Open official link

Texas Office of the Attorney General

New-hire reporting

Form / portal New Hire Reporting portal
Fee None for the portal
Timing Within 20 calendar days after wages begin
Who needs it Employers hiring workers

OAG public guidance says new hires and rehires must be reported within 20 calendar days.

Open official link

Texas Department of Insurance, Division of Workers' Compensation

Workers' compensation

Form / portal Coverage verification or non-subscriber reporting
Fee Premium-based or varies
Timing Before or at hiring; annual non-subscriber notices between February 1 and April 30 if applicable
Who needs it Businesses hiring employees

Public pages say most private Texas employers can choose whether to carry coverage, governmental entities must carry it, and non-subscribers have notice and reporting duties.

Open official link

Texas Department of Insurance, Division of Workers' Compensation

Exemption certificate if applicable

Form / portal No broad statewide exemption certificate identified
Fee None identified
Timing Only when a special rule actually applies
Who needs it Employers evaluating edge-case coverage facts

No public Texas equivalent to a broad CE-200-style employer exemption certificate was identified for an ordinary Walmart Marketplace seller.

Open official link

Source group

Platform Setup

Walmart Marketplace

Platform minimum qualifications

Form / portal Public overview
Fee No setup or monthly fee stated on reviewed page
Timing Before applying
Who needs it All Walmart Marketplace sellers

Public page says SSN is not accepted, requires supporting business documents, eCommerce history, GTIN readiness, a compliant catalog, and WFS or another B2C U.S. warehouse with returns capability.

Open official link

Walmart Marketplace

Platform registration guide

Form / portal Signup and onboarding overview
Fee No setup or monthly fee stated on reviewed page
Timing Before launch
Who needs it All sellers

Public page uses the fuller 5-step onboarding flow and keeps payout guidance provider-agnostic.

Open official link

Walmart Marketplace Learn

Business verification

Form / portal Seller Center verification flow
Fee None for the guide
Timing During application
Who needs it All sellers

Public guide covers state business registration number or business license number, entity type, photo ID, supporting documents, and business-verification timing.

Open official link

Walmart Marketplace Learn

Tax documentation

Form / portal W-9 and documentation guide
Fee None for the guide
Timing During onboarding
Who needs it U.S.-based sellers

Public guide says U.S. sellers with an EIN use W-9 classification and may need an IRS verification letter, business license, registration certificate, articles, or certificate of good standing.

Open official link

Walmart Marketplace

Platform pricing

Form / portal Referral-fee and WFS pricing page
Fee No setup, monthly, or hidden marketplace fees
Timing At signup and before pricing
Who needs it All sellers

Public page says referral fees vary by category and product type, are charged only after a sale, and the total sales price includes shipping, handling, gift wrap, and other charges.

Open official link

Walmart Marketplace

Brand or IP program

Form / portal Brand Portal
Fee None stated for the page
Timing Optional
Who needs it Trademark owners and rights holders

Public page says an active USPTO trademark registration is required for each brand.

Open official link

Source group

Fulfillment, Logistics, or Store Operations

Walmart Marketplace Learn

Complete onboarding

Form / portal Public onboarding guide
Fee None for the guide
Timing Before items go live
Who needs it All sellers

Public guide says onboarding moves through business verification, payout setup, market details, fulfillment, and catalog setup, and that payment setup must be finished within 30 days after business details.

Open official link

Walmart Marketplace Learn

Payout setup

Form / portal Public payments guide
Fee Provider fees vary; Wallet says no hidden ACH fees
Timing During payout setup
Who needs it All sellers

Public guide says sellers choose one payout method at a time, payouts are generally biweekly, and new sellers face a payment hold.

Open official link

Walmart Marketplace Learn

New-seller payment hold

Form / portal Public policy page
Fee None for the page
Timing Before launch and during first 90 days
Who needs it New sellers

Public policy says U.S. sellers can face a rolling delay of up to 14 days and non-U.S. sellers up to 21 days. The hold ends only after 90 days have passed since the first shipped order and the seller has received $7,500 in payments.

Open official link

Walmart Marketplace Learn

Seller-fulfilled returns

Form / portal Public returns policy
Fee Operational cost varies
Timing Before launch and ongoing
Who needs it Seller-fulfilled sellers

Public page requires a valid U.S. return center, bars P.O. boxes and certain non-contiguous or territory addresses, and requires a minimum 30-day return window with exceptions.

Open official link

Walmart Marketplace Learn

WFS overview

Form / portal Public guide
Fee WFS fees vary
Timing Before using WFS
Who needs it Sellers using Walmart fulfillment

Public guide says WFS handles storage, pick, pack, shipping, customer support, and returns, with no minimum or maximum inventory.

Open official link

Walmart Marketplace

WFS requirements and marketing overview

Form / portal Public overview
Fee None for the page
Timing Before using WFS
Who needs it Sellers considering WFS

Public page says suitable items are generally up to 500 lb. and 120" x 105" x 93" including packaging and non-perishable.

Open official link

Walmart Marketplace Learn

Product identifier policy

Form / portal Product ID policy
Fee None for the guide
Timing During item setup
Who needs it All sellers

Public guide says each item needs a unique GTIN, UPC, ISBN, or EAN, and that sellers without a product ID may request a GTIN exemption.

Open official link

Walmart Marketplace Learn

Seller policy hub

Form / portal Public policy index
Fee None for the guide
Timing During sourcing and setup
Who needs it All sellers

Public hub links to prohibited-products, shipping, returns, tax, pricing, and insurance policies.

Open official link

Walmart Marketplace Learn

Product-condition policy

Form / portal Public policy page
Fee None for the page
Timing During sourcing
Who needs it Sellers considering used or refurbished items

Public page says products not in new condition are prohibited unless the seller is invited to the Resold program.

Open official link

Walmart Marketplace Learn

General-use product compliance

Form / portal Public policy page
Fee None for the page
Timing During sourcing
Who needs it Sellers in regulated consumer-product categories

Public page says covered items must comply with applicable law and support a valid GCC when requested.

Open official link

Source group

Insurance Checkpoint

Walmart Marketplace Learn

Platform insurance threshold or requirement

Form / portal Public policy page
Fee Premium varies
Timing Re-check before or as GMV grows
Who needs it Sellers exceeding the public threshold or directly notified by Walmart

Public policy says a COI is required if the seller exceeds $100,000 in GMV in any 12-month period or if Walmart notifies the seller directly. Required limits are $1,000,000 per occurrence and $2,000,000 aggregate.

Open official link

Source group

Houston Branch

City of Houston Office of Business Opportunity

City startup guide

Form / portal New Business Guide PDF
Fee None for the guide
Timing If business is in Houston
Who needs it Houston-based businesses

Public guide covers entity registration, sales-tax permit, EIN, local permits, and property-tax rendition. Its broad DBA wording should not override current SOS assumed-name rules for filing entities.

Open official link

City of Houston

City business start page

Form / portal Startup guide landing page
Fee None for the page
Timing If business is in Houston
Who needs it Houston-based businesses

Public page routes founders to startup guidance and city business resources.

Open official link

City of Houston

City location and deed-restriction warning

Form / portal Choose a Location and deed-restriction guidance
Fee None for the pages
Timing If business is in Houston
Who needs it Houston-based businesses

Public pages say Houston has no formal zoning ordinance but home-based operators should check whether deed restrictions allow the use, and the city can enforce certain residential deed restrictions.

Open official link

City of Houston

City permits and inspections hub

Form / portal Houston Permitting Center and city fee schedule
Fee Varies
Timing Before operating if construction, fire, food, or other permit-triggering facts apply
Who needs it Houston-based businesses

Public page says the Houston Permitting Center issues a majority of city permits and licenses and routes founders to the city fee schedule.

Open official link

City of Houston Administration and Regulatory Affairs

Activity-specific city licensing

Form / portal Business licensing and permits portal
Fee Administrative fee may apply to qualifying permits
Timing Before operating if the activity matches a listed license type
Who needs it Houston-based businesses

Public licensing page lists activity-specific permits and licenses such as Dealer Permit, Second Hand Resellers, Street Vendor Permits, Noise and Sound Permit, and Game Room License, not a universal general-ecommerce license.

Open official link

Harris County Clerk

County assumed-name example for Houston addresses

Form / portal Assumed Name filing and search portal
Fee See county schedule
Timing Before filing if the address is in Harris County
Who needs it Sole proprietors using the Harris County branch

Use this only if the operating address is actually in Harris County.

Open official link

Harris Central Appraisal District

Local business-personal-property branch

Form / portal Rendition and business-personal-property guidance
Fee No filing fee stated on reviewed page
Timing April 15 in a normal year
Who needs it Businesses holding taxable business personal property in Harris County

Public HCAD page says renditions are due April 15 and applies to inventory, furniture, fixtures, machinery, equipment, and other tangible personal property used for business.

Open official link

Source group

Walmart Tax, Payments, and Performance Notes

Walmart Marketplace Learn

Marketplace tax collection page

Form / portal Public guide
Fee None for the page
Timing During tax setup
Who needs it Marketplace sellers

Public guide says Walmart collects and remits marketplace sales tax in Texas effective October 1, 2019.

Open official link

Walmart Marketplace Learn

Seller performance standards

Form / portal Public guide
Fee None for the guide
Timing Before and after launch
Who needs it All sellers

Public guide says Walmart reviews performance metrics and that failure to improve can lead to suppression, suspension, or termination. It also says sellers using WFS have most performance metrics handled for them except Negative Feedback Rate.

Open official link

Walmart Marketplace Learn

Pricing rule

Form / portal Public policy page
Fee None for the page
Timing During pricing and ongoing
Who needs it All sellers

Public policy says Walmart can automatically unpublish egregiously overpriced offers.

Open official link

Walmart Marketplace Learn

Trust and Safety policy

Form / portal Public policy page
Fee None for the page
Timing During sourcing and ongoing
Who needs it All sellers

Public policy says violative products can be unpublished and may trigger restricted sales, suspension, or termination.

Open official link