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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.
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.
For quarterly filers, reports are due on:
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.