Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Texas Taxes and Tax Rates

Rates listed are for the current year. Please see the individual tax/fee webpage for historical information.

Tax Rate
911 Emergency Service Fee

$0.50 per month for each local exchange access line or equivalent local exchange access line

911 Equalization Charge

Six cents (0.06) for each local exchange access line, equivalent local exchange access line or wireless telecommunications connection

911 Prepaid Wireless Emergency Service Fee

2% (.02) of the purchase price of each prepaid wireless telecommunications service purchased

911 Wireless Emergency Service Fee

$0.50 per month for each wireless telecommunications connection

Automobile Burglary and Theft Prevention Authority Assessment

$2 per motor vehicle year

Automotive Oil Sales Fee

$0.01 per quart of automotive oil imported or sold in Texas

Battery Sales Fee

$2 per battery of less than 12 volts. $3 per battery with a capacity of 12 volts or more

Boat and Boat Motor

6 1/4% (.0625) of sales price less trade in allowance

Cement Production Tax

$0.55 per ton or $0.0275 for each 100 pounds or fraction of 100 pounds of taxable cement

Cigarette Tax

For a conventional package of 20 cigarettes, the tax is $1.41 cents per pack. For a package of 25 cigarettes, the tax is $1.76 cents per pack

Cigar and Tobacco Products Tax Cigars
  • one cent per 10 or fraction of 10 on cigars weighing three pounds or less per thousand;
  • $7.50 per thousand on cigars that weigh more than three pounds per thousand, sell at factory list price, exclusive of any trade discount, special discount, or deal, for 3.3 cents or less each;
  • $11 per thousand on cigars that weigh more than three pounds per thousand, sell at factory list price, exclusive of any trade discount, special discount, or deal, for more than 3.3 cents each and contain no substantial amount of non-tobacco ingredients; and
  • $15 per thousand on cigars that weigh more than three pounds per thousand, sell at factory list price, exclusive of any trade discount, special discount, or deal, for more than 3.3 cents each and contain a substantial amount of non-tobacco ingredients.

Other Tobacco Products (smoking or pipe tobacco, chewing tobacco, snuff)

Current fiscal year – $1.22 per ounce plus the proportionate rate on all fractional parts of an ounce.

An expanded chart showing tax rates for individual cans or packages weighing up to 15 ounces for state fiscal years 2010 and beyond is available.

Cigarette and Tobacco Products Outdoor Advertising Fee

10% (.10) of the gross sales price of any outdoor advertising of cigarettes or tobacco products in Texas

Cigarette/Roll Your Own (RYO) Cigarette Tobacco Product Special Fee

Feb. 1, 2015 through Jan. 31, 2016

  • NSM or SPM (with credit amendment) – 2.9175 cents per cigarette stick or 0.09 ounces of cigarette tobacco product.
  • SPM – 0.7957 cents per cigarette stick or 0.09 ounces of cigarette tobacco product

Feb. 1, 2016 through Jan. 31, 2017

  • NSM or SPM (with credit amendment) – 3.0050 cents per cigarette stick or 0.09 ounces of cigarette tobacco product.
  • SPM – 0.8196 cents per cigarette stick or 0.09 ounces of cigarette tobacco product.
Coastal Protection Fee

1.333 cents per barrel of crude oil or condensate.

The rate can vary or the fee can be suspended, depending on the balance in the Coastal Protection Fund.

Coin Operated Machines Tax

Registration certificate: $150; occupation tax permit: $60; general business license: $200 for 50 or fewer machines, $400 for 51-200 machines, $500 for 201 or more machines; import license: $500; repair license: $50

Compressed Natural Gas/Liquefied Natural Gas

$0.15 per diesel gallon equivalent or gasoline gallon equivalent delivered into the fuel supply tank of a motor vehicle

Controlled Substances Tax

Repealed effective 09/01/2015

Crude Oil Production Tax

Oil production tax: 4.6% (.046) of market value of oil

Crude Oil Production – Oil Field Clean-Up Fee

5/8 of a cent ($0.00625) per barrel. The crude oil regulatory tax was repealed starting with the production month of Sept. 2015.

Diesel Fuel

$0.20 per gallon of diesel fuel

Fireworks Tax

Repealed effective 09/01/2015

Franchise (Corporate and Bank)

Report Year 2016

  • 0.75% for most entities, or
  • 0.375% for entities primarily engaged in retail or wholesale trade

EZ Computation

  • 0.331% for those entities with $20 million or less in Total Revenue (annualized per 12 month period on which the report is based)
Gasoline

$0.20 per gallon of gasoline

Hotel Occupancy Tax

6% (.06) of the cost of a room

Inheritance Tax

Repealed effective 09/01/2015

Insurance Maintenance Tax

Varies each year as adopted by the Texas Department of Insurance and the Texas Workers' Compensation Commission

Insurance Premium Tax (Independently Procured)

4.85% (.0485) of taxable premiums

Insurance Premium Tax (Surplus Lines)

4.85% (.0485) of taxable premiums

Insurance Premium Tax (Unauthorized)

4.85% (.0485) of taxable premiums

Insurance Premium Tax (Licensed Insurers)

Life, Accident and Health insurers: 1.75% (.0175)

Property and Casualty insurers: 1.6% (.016)

Life, Accident and Health insurers, including Health Maintenance Organizations (HMO): 1.75% (.0175). A half tax rate of .875% (.00875) is due on the first $450,000 of life insurance or HMO premium.

Reciprocal or Interinsurance Exchanges: 1.7% (.017)

Title insurers: 1.35% (.0135)

International Fuels Tax Agreement

Tax rate is set by each of the member jurisdictions. Interstate carriers based in Texas report fuel tax paid in all member jurisdictions

Liquefied Gas Tax

Repealed effective 09/01/2015

Loan Administration Fee

$0.50 of each administrative fee charged for a secondary mortgage loan; $1 of each administrative fee charged for a non-real property loan

Manufactured Housing Sales and Use Tax

5% of 65% or .0325 of the sales price stated on invoice

Miscellaneous Gross Receipts Tax

Percentage of gross receipts from business done in incorporated cities and towns, according to population:

  • 1,001 to 2,499 = .581% (.00581)
  • 2,500 to 9,999 = 1.07% (.0107)
  • 10,000 or more = 1.997% (.01997)
Mixed Beverage Gross Receipts Tax

6.7 % (.067) of gross receipts

Mixed Beverage Sales Tax

8.25% (.0825) of taxable sales

Motor Vehicle Gross Rental Receipts

10% (for contracts of 1-30 days) of gross receipts, less discount and separately stated fees for insurance, fuel, and damage assessments. 6 1/4% (.0625) for contracts exceeding 30 days but no longer than 180 days

Motor Vehicle Sales and Use Tax

6 1/4% (.0625) of sales price, less trade-in allowance

Motor Vehicle Seller-Financed Sales Tax

6 1/4 % (.0625) of gross receipts

Motor Vehicle Registration Surcharge

10% of the total fees due for the registration of the truck-tractor or commercial motor vehicles

Motor Vehicle Surcharge

The rate for model years 1996 and earlier is 2.5 percent of the total consideration paid for the vehicle, while the rate for model years 1997 and later is 1 percent

Natural Gas Production Tax

Gas: 7.5% (.075) of market value of gas

Condensate Production Tax: 4.6% (.046) of market value of condensate

Office of Public Insurance Counsel Assessment

Property and Casualty insurers: $.057 per policy in force at year end

Life, Accident, and Health insurers: $.057 per initial policy or certificate of coverage placed in force during the year

Health Maintenance Organizations: $.057 per initial policy or certificate of coverage placed in force during the year

Title insurers: $.057 per new owner policy written during the calendar year

Oil Well Service Tax

2.42% (.0242) of taxable services

Oyster Sales Fee

$1 per 300-pound barrel of oysters taken from Texas waters

Pari-Mutuel Tax Horse and Greyhound

1% for live pools in excess of $100 million but less than $200 million

2% for live pools in excess of $200 million but less than $300 million

3% for live pools in excess of $300 million but less than $400 million

4% for live pools in excess of $400 million but less than $500 million

5% for live pools in excess of $500 million

Simulcast:

1% same species simulcast pools

1.25% cross species simulcast pools

Petroleum Products Delivery Fee

$ 1.70: Less than 2,500

$ 3.45: 2,500 but less than 5,000

$ 5.45: 5,000 but less than 8,000*

$ 6.95: 8,000 but less than 10,000

$ 3.45: Each 5,000 gallon increment on 10,000 gallons or more

*For deliveries of at least 7,000 but less than 8,000 gallons (whether single product type or split load), special rules continue to apply:

  • If the gasoline portion of the delivery is less than 7,000 gallons, the fee is $ 5.45.
  • If the gasoline portion of the delivery is at least 7,000 gallons, the fee is $ 6.95.
Public Utility Gross Receipts Assessment

1/6 of 1% (.001667) of gross receipts from rates charged to the ultimate customers in Texas

Regulatory Fee for Gas

.000667 for thousand cubic feet of gas produced

Retail Charge Account Delinquency Fee

$0.50 for each delinquency charge in excess of $10

Retaliatory Tax

If the aggregate tax, assessment and fee burden of another state exceeds the aggregate burden in Texas based on the same amount of premium writings, a retaliatory tax is imposed equal to the difference between the states

Sales and Use Tax

State - 6 1/4% (.0625)

City - 1/8% (.00125) - 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

School Fund Benefit Fee

.04875 per gallon of diesel fuel

Sulphur Production Tax

Repealed effective 09/01/2015

Texas Emissions Reduction Plan Surcharge

1.5% (in addition to sales tax) on the sales or lease price of off-road, heavy-duty diesel equipment

Volunteer Fire Department Assistance Fund Assessment

The total assessment due from all affected insurers for fiscal years beginning Sept. 1, 2015, and Sept. 1, 2016, is the lesser of the total amount appropriated from the fund’s account in general revenue, or $30 million.

Required Plug-ins

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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