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The Texas Comptroller's office serves the state by collecting, processing, administering, or overseeing 100 separate taxes, fees, assessments, and program applications, including local sales taxes collected on behalf of more than 1,700 Texas cities, counties, and other local governments.
News and Announcements
Beneficial Owner Information (BOI) Reports Under Federal Corporate Transparency Act
Don’t confuse BOI Reports with Public Information Reports (PIRs) or Ownership Information Reports (OIRs).
Beginning Jan. 1, 2024, the U.S. Department of the Treasury began accepting Beneficial Ownership Information (BOI) reports as required under the Corporate Transparency Act. A BOI report contains information about individuals who own or control companies doing business in the United States. BOI reports should be filed with the Treasury Department’s Financial Crimes Enforcement Network (FinCEN) through its online Beneficial Ownership Secure System (BOSS). The reports cannot be filed through the Comptroller’s office or the Texas Secretary of State, and do not serve as a substitute for PIRs or OIRs. For more information on BOI Reports go to the Treasury Department’s website.
Franchise Tax Notices – April 2025
Form 05-212, Texas Notice of Forfeiture of Right to Transact Business
If you received this notice, you failed to meet franchise tax filing and/or payment requirements. Learn how to resolve this issue and ensure your franchise tax account is current. If your entity’s annualized total revenue for the 2024 report year is at or below the no tax due threshold of $2,470,000, you are not required to file a report, but you still must file either a Public Information Report or an Ownership Information Report. See No Tax Due Reporting for Report Years 2024 and Later.
Form 05-213, Texas Notice of Forfeiture of Registration
If you received this notice, your registration has been forfeited by the Secretary of State's (SOS) office for failure to meet 2024 franchise tax filing or payment requirements. If your entity's annualized total revenue for the 2024 report year is at or below the no tax due threshold of $2,470,000, you are not required to file a franchise tax report, but you still must file either a Public Information Report or an Ownership Information Report. See No Tax Due Reporting for Report Years 2024 and Later. Learn how to resolve this issue and ensure your franchise tax filings and payments are current. Then obtain a tax clearance letter from the Comptroller's office to reinstate your registration at the SOS.
Form 05-285, Franchise Tax Annual Report Filing Notice; or email
The Comptroller’s office sends a letter or an email to all franchise taxpayers as a reminder that May 15 is the due date for franchise tax reports, extension requests, payments and/or Public or Ownership Information reports. See our Franchise Tax webpage for more information about franchise tax.
Sales Tax Business Location Notice
Sales Tax Filers Business Location Validation
Sales tax filers, please validate the business location address shown on your permit to ensure local tax is being accurately reported. Collecting and paying the correct local tax rate is your responsibility. Inaccurate local tax collection could cost you money. If your business location address is not correct, please let us know by completing the Move or Add a Business Location form.
Tax Policy News
The April 2025 issue of Tax Policy News is now available. You can also read previous issues of our online newsletter on this website.