Sales and Use Tax

For quarterly filers, reports are due on:

• April 20 to report Jan. – March
• July 20 to report April – June
• Oct. 20 to report July – Sept.
• Jan. 20 to report Oct. – Dec.

For monthly filers, reports are due on the 20th of the month following the reporting month. For example, the April sales tax report is due May 20.

For yearly filers, reports of sales for the previous year are due on Jan. 20.

Taxpayers required to pay electronically via TEXNET must initiate their payment above $1,000,000 by 8 p.m. CT on the banking business day prior to the due date in order for the payment to be considered timely. For payments of $1,000,000 or less, a payor has until 10:00 a.m. (CT) on the due date to initiate the transaction in the TEXNET System.

Taxpayers will be notified by letter when their business meets the threshold to be required to pay electronically via TEXNET.

• Permitted sales taxpayers can claim a discount of 0.5 percent of the amount of tax timely reported and paid.
• Sales taxpayers who prepay can claim 0.5 percent for timely filing and paying, plus 1.25 percent for prepaying. See Prepayment Discounts, Extensions and Amendments FAQs.

• A $50 penalty is assessed on each report filed after the due date.
• If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
• If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.

• Past-due taxes are charged interest beginning 61 days after the due date.
• To calculate interest on past-due taxes, visit Interest Owed and Earned.

• Agriculture and Timber Industry Information.
• Animal Rescue Groups and Nonprofit Animal Shelters.
• Direct Sales Tax Refunds for Reporting Severance Taxpayers.
• Licensed Customs Broker Export Certification System (LCBECS).
• Providers of Cable Television, Internet Access or Telecommunications Services.
• Qualifying Data Centers Exemption.
• Qualified Research Exemption.
• Residential Use of Gas and Electricity.
• Telecommunication Services.
• Texas Alcoholic Beverage Commission (TABC) License Application - What you will need from the Comptroller’s office.

• Direct Pay Permit Holders
• Maquiladora Enterprise Search
• Marketplace Providers Search
• Qualified Research Registration Number Search
• Registered Qualifying Data Centers
• Sales Tax Rate Locator
• Sales Taxpayer Search
• Single Local Use Tax Rate Taxpayer Search

• Allocation Payment Distribution Schedule and Message of the Month
• Allocation Payment Detail by local jurisdiction
• Allocation Payment Historical Summary by local jurisdiction
• Allocation Comparison Summary Reports
• Other Reports Available to Local Jurisdictions
• Marketplace Providers Local Sales Tax Allocation Report
• Statewide Local Allocation Payment Detail

• Quarterly Sales Tax Historical Data by City or County
• Quarterly State Sales and Use Tax Analysis Reports
• Active Sales Tax Permit Holders
• Sales Tax Permits Issued in the Last 7 Days
• Monthly Sales Tax Collections to General Revenue