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Sales and Use Tax
Texas imposes a 6.25 percent state sales and use tax on all retail sales, leases and rentals of most goods, as well as taxable services. Local taxing jurisdictions (cities, counties, special purpose districts and transit authorities) can also impose up to 2 percent sales and use tax for a maximum combined rate of 8.25 percent.
Registering and Reporting Texas Sales and Use Tax
- Apply for a Sales Tax Permit
- Change Mailing Address/Phone Number
- Move or Add a New Business Location
- Close One or More Locations
- Reporting and Payment Requirements
Local Sales and Use Tax Rates
- Use the Sales Tax Rate Locator to search for sales tax rates by address.
- City Rates with local codes and total tax rates
- County Rates with local codes and effective date
- Transit Rates with local codes and effective dates
- Special Purpose Districts (SPD) Rates with local codes and effective dates
- Combined Area Rates with local codes and effective dates
- Quarterly Updates to Rates and City Annexed Areas
- Local Sales Tax Rate History
Due Dates
Taxpayers will be notified by letter after their application for a sales tax permit has been approved whether they will file monthly or quarterly. If a due date falls on a Saturday, Sunday or legal holiday, the next working day is the due date.
Quarterly Filers
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.
Monthly Filers
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.
Yearly Filers
For yearly filers, reports of sales for the previous year are due on Jan. 20.
Payments via TEXNET
Taxpayers required to pay electronically via TEXNET must initiate their payment above $25,000 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 $25,000 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.
Discounts, Penalties, Interest and Refunds
Discounts
- 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.
Penalties
- 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.
Interest
- 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.
Additional Resources
Industry-Specific Sales and Use Tax
- Agriculture and Timber Industry Information
- Providers of Cable Television, Internet Access or Telecommunications Services
- Licensed Customs Broker Export Certification System (LCBECS)
- Qualified Research Exemption
- Qualifying Data Centers Exemption
- Residential Use of Gas and Electricity
- Telecommunication Services
Local Sales and Use Tax Allocation
- 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