While you should have a good CPA on your team, every business owner must have an understanding of the fundamental business tax rules to plan and run the business. For the self-employed and independent contractors, there's a section on filing requirements, when a tax identification number is necessary, a listing of special publications and forms and other valuable information. Here you can find out if your business is subject to the Texas franchise or sales and use tax, calculatewhat your franchise tax might be, apply for a sales tax permit online, file and pay sales tax electronically and learn where to call for help. For access to employer information on who must pay, how to file and how to pay Texas state unemployment insurance taxes, visit the Texas Workforce Commission website, www.texasworkforce.org.