A Texas professional limited liability company is created by filing a certificate of formation with the Texas Secretary of State in accordance with Chapter 304 of the Texas Business Organizations Code.
The Secretary of State provides a form for a certificate of formation, which form meets minimum state law requirements [Form 206]. Online filing of a certificate of formation is provided through SOSDirect.
Professional LLCs are created to perform a professional service. A “professional service” is defined as any type of personal service that requires that the person providing the service obtain a license, registration, or other legal authorization, prior to rendering that service. This includes the personal services rendered by an architect, attorney, certified public account, dentist, doctor, veterinarian, nurse, or insurance agent.
- Secretary of State Web site for forms and other filing information.
- Online filing through SOSDirect.
- Read the Texas Limited Liability Company Law to learn about filing requirements with the Secretary of State.
- Professional Limited Liability Companies doing business in Texas are subject to franchise tax. Find forms, publications, frequently asked questions, and the Franchise Tax Code on the Comptroller Web site.
- Read more about sales tax and other Texas business tax responsibilities.