Sales and Use Tax

State Sales and Use Tax is imposed on all retail sales, leases and rentals of most goods, as well as taxable services.

Texas cities, counties, transit authorities and special purpose districts have the option of imposing an additional local sales tax for a combined total of state and local taxes of 8 1/4% (.0825)

Effective Oct. 1, 2011 – $50 Late Filing Penalty

For reports due on or after Oct. 1, 2011, a $50 late filing penalty will be assessed on every report filed after the due date. The $50 penalty is due in addition to any other penalties assessed for the reporting period. For details about these changes, please visit Publication 98-918 – Late Filing Penalties (PDF, 69KB).

Important Notice: New Exemption Requirement for Commercial Agriculture and Timber Operations

House Bill 268, passed during the 82nd Regular Legislative Session (2011), requires that a person claiming an exemption from sales tax on the purchase of certain items used in the production of agricultural and timber products must provide a registration number issued by the Comptroller of Public Accounts on the exemption certificate issued to the seller. For more information, please visit Texas Taxes for Agriculture and Timber Industries.

Tax Assistance and Customer Service Response Times

We are committed to responding to calls and e-mails as quickly as possible. See our call tips and peak schedule for details on factors that may impact response times.

Sales Tax Permit and Account Updates (Web-Change)

Apply for a new Sales Tax Permit
Change Mailing Address/Phone Number
Move or Add a New Business Location
Close One or More Locations

Sales and Use Tax Activity

Quarterly Sales Tax Historical Data by city or county
Quarterly State Sales and Use Tax Analysis Reports
Sales Tax Permits issued last week.
Monthly Sales Tax Collections To General Revenue
List of Direct Payment Permit Holders

Rate Details and Other Information

Rates

State - 6 1/4% (.0625)

City - 1/4% (.0025) - 2% (.02), depending on local rate.

County - 1/2% (.005) - 1.5% (.015), depending on local rate.

Transit - 1/4 % (.0025) - 1% (.01), depending on local rate.

Special Purpose Districts - 1/8% (.00125) - 2% (.02), depending on local rate.

Due Date

Monthly, Quarterly, Yearly (based on qualifications): 20th day of the month following the end of the reporting period.

Interest Rate

Past-due taxes are charged interest beginning sixty-one days after the due date. To calculate interest on past-due taxes, go to our Interest Rate Web page.

Electronic Reporting

Yes - See Filing Methods