Page 22 - Texas Sales & Franchise Tax Handook

Entities not subject to Texas Franchise Tax (1/2)

Sole Proprietorships
1 (except for Single Member

LLCs)
Exempted
Entities.

Exempted General Partnerships
Entities. 2 except LLPs.

Exempted 3 Exempt Entities under Tax
TEXAS Entities. Code Chapter 171, SBC B.

Exempted 4 Certain Unincorporated
Entities. Passive Entities.

Exempted
Entities..
Certain Grantor Trusts,
5 Estates of natural persons

and escrows.