there already was/is a sales tax in texas for personal services such as this
Personal Services
Services such as laundering, dry cleaning, carpet cleaning, massage services performed by massage parlors, Turkish baths and escort services are taxable personal services.
The term “massage services” does not include massages provided by licensed massage therapists.
Manicures, pedicures, tanning, piercing, tattooing and similar services are not taxable.
See Comptroller Rules
3.310, Laundry, Cleaning, and Garment Services and
3.317, Massage Parlors, Escort Services, and Turkish Baths and
Publication 98-709, Carpet Cleaning and Related Services.
(02/2018)
the issue has always been in the past the man power needed versus the tax collection benefit
likewise there has "always" been a use tax, which is assessed against a purchaser where the seller did not have a physical location in texas. the use tax is due on all otherwise taxable purchases where sales tax was not assessed and collected by the seller.
again, the problem was in going after an individual who, say, might have made $300 in on-line purchases yielding a tax due of $24.75 for the year
going after 10 million individuals for $25 dollars each is much more difficult than going after amazon, or better yet having amazon collect all that for you
with this new supreme court decision its much easier and much more lucrative to go after the seller for sales inside a state
I don't think it changes one thing for an escort