Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Electronic Filing

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Report or Pay

Use WebFile to electronically file a tax report and submit payment (by credit card, electronic check or via TEXNET).

See filing requirements below.

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Fireworks Tax

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Fireworks Tax Repealed Effective Sept. 1, 2015

Effective Sept. 1, 2015, the 2 percent fireworks tax on the sale of fireworks imposed by Tax Code Chapter 161 is repealed. Retailers will no longer be required to collect and remit fireworks tax on their sales of fireworks on or after this date.

The legislation repealing the separate fireworks tax is Senate Bill 761, 84th Regular Session (2015).

The sale of fireworks is still subject to Texas state and local sales and use taxes. Sellers are required to have a sales tax permit and must continue to collect and remit sales and use taxes on their sales of fireworks.

Fireworks tax applies to retail sales of fireworks (1.4G) that can legally be sold in Texas only during three periods each year, from May 1 through May 5 (only when sold at a location that is not more than 100 miles from the Texas-Mexico border in a county that has been approved for the sale of fireworks during the period), from June 24 through July 4 and from December 20 through January 1.

The tax was created to fund a program to assist rural fire departments.

Rates

2% from 01/01/2000 through 08/31/2015 (in addition to sales tax)

Due Date

Twice A Year: February 20 and August 20

Discounts

0.5 percent for timely filing and paying

$50 Late Filing Penalty

The law imposes a $50 late filing penalty on every report filed after the due date, even if no tax was due for the period or the report was eventually filed.


Filing Requirements

If in the preceding fiscal year, you paid:

  • less than $10,000 – use any available reporting and payment methods available for this tax or fee. While electronic filing is not required, this option is encouraged.
  • $10,000 or more – use the guidelines below to determine your specific reporting and payment requirements.

The state fiscal year begins September 1 and ends August 31.

Amount Reported and Paid in Preceding Fiscal Year $10,000 - $49,999 $50,000 - $99,999 $100,000 or more
Reporting Method(s)

(any one of the methods listed can be used)

Payment Method(s)

(any one of the methods listed can be used)

  • Web Electronic Funds Transfer (EFT) via WebFile
  • Credit Card via WebFile (American Express, Discover and MasterCard)
  • TEXNET
  • Check
  • Web Electronic Funds Transfer (EFT) via WebFile
  • Credit Card via WebFile (American Express, Discover and MasterCard)
  • TEXNET
  • Check
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In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Microsoft Internet Explorer, Google Chrome and Apple Safari.

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