There are a couple of things you need to do before you can get the Tax Collector. You will need:

• A way to get to Hell or the Underworld.
  
• The Dryad.
  
• To beat the Wall of Flesh and get into Hardmode in any world.
  
• A room so he can move in.

You need the items listed above first so you can proceed and get the Tax Collector.

Now that you got the requirements that were listed in the other chapter of this guide. You are able to get the items that you need.

The Dryad was needed to get Purification Powder. It costs 75 Copper Coins each and you will need only one to get the Tax Collector.

You also needed the access to hell so you can beat the Wall of Flesh and get into Hardmode. You need Hardmode and the access to hell so you can get the Tax Collector. The Tax Collector can be found in hell and is also a Hardmode NPC, meaning that you need Hardmode to get him.

So, having the Wall of Flesh beaten and having a way to get to hell, make your way to hell (the place you beat the Wall of Flesh).

Once you are in hell, look for someone named Tortured Soul. He has a top hat with red almost pink skin. Hes an enemy that you will find walking around.

When you find him, use your Purification Powder on him. This will turn him into human and will become a character that will be able to move into your home. If he dies while down in hell, don't worry, he will move into your home if you at least turned him into human.

Thank you for reading this guide! If you enjoyed it, than please feel free to award it or don't.

Thank you to the Terraria wiki for telling me the price of the Purification Powder, along with other things. See the page for the Tax Collector here: https://terraria.fandom.com/wiki/Tax_Collector