Tax Information by Topic

0-9

• 9-1-1 Emergency Service Fee and 9-1-1 Equalization Surcharge (Pub. 94-167)
• 9-1-1 Fees and Surcharge

A

• Account Update Tools
• Agricultural
  • Ag/Timber Number Search
  • Agricultural Sales Tax Exemptions (Pub. 96-1112) (PDF)
• Aircraft and Texas (Pub. 94-168)
• Alcohol Distributors (Pub. 98-932) (PDF)
• Alcohol Sales Report
• Animal Rescue Groups and Nonprofit Animal Shelters
• Audit Information
  • Contesting Disagreed Audits, Examinations and Refund Denials (Pub. 96-1253, en Español 96-1253s) (PDF)
  • Notice of Routine Audit (Pub. 96-146) (PDF)
• Automotive Oil Sales Fee

B

• Battery Sales Fee
• Boat and Boat Motor
• Bottlers (Pub. 94-139)
• Buying an Existing Business (Pub. 98-117 en Español 94-117s)

C

• Cable Television Providers – Sales Tax Refunds
• Carpet Cleaning and Related Services(Pub. 98-709)
• Cement Production
• Cigar and Tobacco Products Tax
  • Underage Smoking Provisions – Regulatory Information
• Cigarette Tax
  • Active Cigarette/Tobacco Registered Manufacturers Search
  • Active Cigarette/Tobacco and/or E-Cigarette Retailers
  • Active/Inactive Cigarette/Tobacco and/or E-Cigarette Retailers
  • Cigarette/Tobacco and/or E-Cigarette Retailers Search
  • Non-Retailer Search
  • Outdoor Advertising Fee
  • Permit Suspensions/Revocations Search
  • Roll Your Own (RYO) Cigarette Tobacco Product Special Fee
  • Stamps – Schedule of Non-Issuing Days (Pub 98-712)
  • Underage Smoking Provisions – Regulatory Information
• Cleaning and Janitorial Services (Pub. 94-111, en Español 94-111s)
• Coastal Protection
• Coin-Operated Amusement Machines Taxes and Fees
  • Amusement Machine Operators Search
  • Amusement Machine Regulation and Taxation (Pub. 96-256, (PDF), en Español 96-256s)
• Compressed Natural Gas (CNG) and Liquefied Natural Gas (LNG)
  • CNG/LNG License Search
• Credit Reporting Services (Pub. 94-106)
• Criminal Costs and Fees Report Changes (Pub. 98-1064) (PDF)
• Crude Oil

D

• Data Processing Services are Taxable (Pub. 94-127)
• Debt Collection Services (Pub. 94-107)
• Diesel Fuel Tax
• Direct Pay Permit Holders Search
• Direct Sales Tax Refunds for Reporting Severance Taxpayers
• Disaster Relief Information
• Disasters and Texas Taxes (Pub. 94-182, en Español 96-256s)
• Draftsmen and Designers (Pub. 94-143)
• Due Dates

E

• E-Cigarettes
• E-Cigarette Retailer Permit
• Electronic Data Interchange (EDI)
• Electronic Reporting
• Emergency Preparation Supplies Sales Tax Holiday (Pub. 98-1017, en Español 98-1017s)
• Ending Your Tax Responsibility
• Energy Star Sales Tax Holiday (Pub. 96-1331, en Español 96-1331s)
• Engaged in Business (Pub. 94-108, en Español 94-108s)
• eSystems/Webfile
• Exempt Organizations
  • Exempt Entity Search
  • Guidelines to Texas Tax Exemptions (Pub. 96-1045)
  • Property Tax Exemption for Organizations Engaged in Charitable Activities (Pub. 94-166)
• Exemptions
  • Agriculture and Timber Exemption Information
  • Agricultural Tax Exemptions (Pub. 96-1112) (PDF)
  • Hotel Occupancy Tax Exemptions (Pub. 96-224, en Español 96-224s)
  • Manufacturing Exemptions (Pub. 94-124)
  • New Veteran-Owned Businesses and Texas Franchise Tax
  • People with Disabilities (Pub. 96-273, en Espanol 96-273s)
  • Qualified Research Exemption
  • Qualifying Data Centers Exemption
  • Retailers’ Guide to the Sales Tax Exemption Registration Requirement for Commercial Agricultural and Timber Operations (Pub. 94-436)
  • Sales Tax Exemptions for Sales Tax Exemptions for Healthcare Items (Pub. 94-155)
  • Surplus Lines Tax Exemptions (Pub. 94-142)
  • Timber Exemptions – Sales, Motor Fuel and Motor Vehicle Taxes
  • Timber Sales Tax Exemptions (Pub. 98-924) (PDF)

F

• Fairs, Festivals, Markets and Shows ((Pub. 96-211) , en Espanol 96-211s)
• Field Office Locations
• Filing and Paying Taxes
• Filing and Paying Your Texas Taxes Electronically (Pub. 98-849) (PDF)
• Film, Video and Audio Production Companies and Broadcasting Companies (Pub. 94-104)
• Forms
• Franchise Tax
  • Account Status
  • Changes To No Tax Due Reporting For 2024 Reports
  • Overview (Pub. 98-806)
  • Public and Ownership Information Reports
  • Reporting Tips for Combined Groups (Pub. 98-862) (PDF)
  • Third Party Providers
  • Veteran-Owned Businesses and Texas Franchise Tax
• Frequently Asked Questions (FAQs) Index
• Frequently Asked Questions – Motions for Rehearing (Pub. 96-1789) (PDF)
• Fuel Taxes, IFTA and Interstate Truckers
  • Buying and Selling Fuel Oil
  • CNG/LNG License Search
  • Compressed Natural Gas (CNG) and Liquefied Natural Gas (LNG)
  • Diesel Fuel Tax
  • Fuels License Search
  • Gasoline Tax
  • IFTA
  • IFTA Licensees Search
  • IFTA Texas Guidebook (Pub. 96-336) (PDF)
  • Interstate Truckers
  • Licensed Transporters Search
  • Motor Carriers Domiciled in Mexico (Pub. 96-1202, (PDF) en Español 96-1202s (PDF))
  • Petroleum Products Delivery Fee
  • School Fund Benefit Fee
  • Signed Statement Registration Numbers Search
  • Transporters
  • Trip Permits

G

• Garage Sales and Occasional Sales (Pub. 94-437, en Español 94-437s)
• Gasoline Tax
  • How to Claim a Tax Refund for Gasoline Used in Off-Highway Equipment (Pub. 98-661) (PDF)
• General Information Letters
• Grocery and Convenience Stores (Pub. 96-280, en Español 96-280s)

H

• Homebuilders and Real Property Services (Pub. 94-157, en Español 94-157s)
• Hotel Tax
  • Hotel Occupancy Tax Exemptions (Pub. 96-224, en Español 96-224s)

I

• Independently Procured - Insurance Tax
• Informant's Recovery Program (Pub. 96-266) (PDF)
• Information Services (Pub. 94-109)
• Insurance Taxes, Assessments and Fees
  • Guidelines for Premium Tax Compliance with the Nonadmitted and Reinsurance Reform Act (Pub. 94-431)
  • Independently Procured - Insurance Tax
  • Licensed Insurers
  • Licensed Captive Insurers
  • Maintenance Taxes for the Texas Department of Insurance
  • Maintenance Tax for the Texas Department of Insurance, Division of Workers' Compensation/Office of Injured Employees Counsel (DWC/OIEC)
  • Maintenance Tax for the Texas Department of Insurance Workers' Compensation Research
  • Maintenance Tax Rates and Assessments on 2021 Premiums (Pub. 94-130)
  • Surplus Lines/Purchasing Groups - Insurance Tax
  • Surplus Lines Tax Exemptions (Pub. 94-142)
  • Unauthorized Insurance
• Interest Owed and Earned (Pub. 98-304)
• International Fuel Tax Agreement (IFTA)
  • IFTA Licensees Search
  • IFTA Texas Guidebook (Pub. 96-336) (PDF)
• Internet Access Providers – Sales Tax Refunds
• Internet Orders - Buying and Selling (Pub. 94-171)
• Interstate Truckers
  • Licensed Interstate Truckers Search

L

• Landscaping and Lawn Care Services (Pub. 94-112, en Español 94-112s)
• Late Filing Penalties (Pub. 98-918) (PDF)
• Legislative Update - 2019
• Legislative Update - 2021
• Legislative Update - 2023
• Licensed Customs Broker Export Certification System (LCBECS)
• Licensed Insurers
• Licensed Captive Insurers
• Licensed Fuels Taxpayer Search
• Loan Administration Fee
• Local Sales and Use Tax
  • A Guide for Sellers (Pub. 94-105)

M

• Manufactured Housing
• Manufacturer's Off-Highway Vehicle Warranty (OHVW) Report
• Manufacturing Exemptions (Pub. 94-124)
• Maquiladora Enterprise Search
• Marketplace Providers and Marketplace Sellers
• Marketplace Providers Search
• Miscellaneous Gross Receipts
• Mixed Beverage Taxes
  • Gross Receipts Tax
  • Sales Tax
  • What You Can Expect (Pub. 96-1780) (PDF)
  • Monthly Reporting Requirements for Alcohol Distributors (Pub. 98-932) (PDF)
• Mold Remediation Services (Pub. 94-187)
• Monthly Reporting Requirements for Alcohol Distributors (Pub. 98-932) (PDF)
• Motions for Rehearing (Pub. 96-1789) (PDF)
• Motor Fuel Taxes – See Fuel Taxes, IFTA and Interstate Truckers
• Motor Vehicle Crime Prevention Authority (MVCPA) Fee – formerly ABTPA
• Motor Vehicle Crime Prevention Authority Fee (Pub. 96-667)
• Motor Vehicle Taxes Index
  • Fair Market Value Deduction (Pub. 96-141)
  • Gross Rental Receipts Tax
  • Local Sports and Community Venue District Tax for Short-Term Rentals
  • Motor Vehicle Sales Tax Warning Poster (Pub. 98-298) (PDF)
  • Motor Vehicle Tax Guide (Pub. 96-254)
  • Notice To Vehicle Dealers - Business Expenses (Pub. 98-778)
  • Related Finance Companies and Seller-Financed Sales (Pub. 98-820)
  • Rental Tax Guide (Pub. 96-143)
  • Motor Vehicle Repairs, Remodels and Maintenance (Pub. 94-113, en Español 94-113s)
  • Sales and Use Tax
  • Seller-Financed Sales Tax
  • Taxes on Unrepaired Salvage Vehicles (Pub. 98-776) (PDF)
  • Taxpayer Status Search
  • Texas Emissions Reduction Plan (TERP) Registration Surcharge
  • TERP Surcharge
• Motorcycles, Autocycles and Off-Road Vehicles - Which Tax is Due? (Pub. 98-805)

N

• Natural Gas
• Nonprofit Animal Shelters and Animal Rescue Groups
• Nonprofit and Exempt Organizations – Purchases and Sales (Pub. 96-122)

O

• Occupation Tax for Oil and Gas Well Services (Pub. 96-199)
• Off-Highway Vehicles
  • Purchasers
  • Manufacturers
• Off-Highway Vehicles (Pub. 94-438)
• Office of Public Insurance Counsel (OPIC) Assessment
• Oil and Gas Well Servicing Tax
• Oyster Sales Fee

P

• Pari-Mutuel
• Paying Taxes
• Penalty Waivers
• Pest Control Services (Pub. 94-114)
• Petroleum Products Delivery Fee
• Practitioners' Corner
• Prevent All Cigarette Trafficking (PACT) Act Reporting
• Primarily Charitable Organizations Eligible for Property Tax Relief Search
• Private Letter Rulings
• Property Tax
• Property Tax Exemption for Organizations Engaged in Charitable Activities (Pub. 94-166)
• Public Utility Gross Receipts Assessment
• Publications Index

Q

• Qualified Research Exemption
• Qualified Research Registration Number Search
• Qualifying Data Centers Exemption
• QR Codes on Comptroller Tax Forms

R

• Ready-Mix Concrete Sales, Delivery and Pumping Services (Pub. 94-164)
• Real Property Repair and Remodeling (Pub. 94-116, en Español 94-116s)
• Real Property Services (Pub. 94-157, en Español 94-157s)
• Refund Information
• Registered Qualifying Data Centers Search
• Remote Sellers
• Reporting Taxes
• Residential Use of Gas and Electricity
• Restaurants and the Texas Sales Tax (Pub. 94-117, en Español 94-117s)
• Retail Charge Agreement Delinquency Fee
• Retail Sellers of Electricity (Pub. 96-1309) (PDF)
• Retailer Inventory Tracking System (RITS)
• Retailers’ Guide to the Sales Tax Exemption Registration Requirement for Commercial Agricultural and Timber Operations (Pub. 94-436)
• Retaliatory Tax
• Rules by Subject Matter
• Rules of Practice and Procedure (Pub. 96-145) (PDF)

S

• Sale of Dyed Diesel Fuel (Pub. 98-823) (PDF)
• Sales and Use Tax
  • Exemptions for Healthcare Items (Pub. 94-155)
  • Permit Application
  • Rate Locator
  • Refunds for Providers of Cable Television, Internet Access or Telecommunications Services
  • Sales Tax Holiday (Pub. 98-490, en Español 98-490s)
  • Sales Tax Holidays (List of All Holidays)
  • Sales Taxpayer Search
  • Tax Rate Charts
  • Telecommunications Services (Pub. 94-132)
  • Use of Horses (Pub. 94-433) (PDF)
• Schedule of Non-Issuing Days for Cigarette Stamps (Pub. 98-712) (PDF)
• School Fund Benefit Fee
• School Fundraisers (Pub. 94-183)
• Search Tax Databases
• Security Services (Pub. 94-119)
• Sexually Oriented Business Fee
• Single Local Use Tax Rate
• Single Local Use Tax Rate Taxpayer Search
• STAR System – State Tax Automated Research System
• Surplus Lines/Purchasing Groups - Insurance Tax
• Surplus Lines Tax Exemptions (Pub. 94-142)

T

• Tax Exempt Entity Search
• Tax Help – Online Help Request Form
• Tax on Independently Procured Insurance (Pub. 98-376) (PDF)
• Tax Policy News (Pub. 96-385)
• Taxable Services (Pub. 96-259, en Español 96-259s)
• Taxes of Texas Field Guide (Pub. 96-1774) (PDF)
• Taxes on Unrepaired Salvage Vehicles (Pub. 98-776) (PDF)
• Taxpayer Bill of Rights (Pub. 96-265)
• Taxpayer Seminars
• Telecommunication Services (Pub. 96-339)
• Telecommunications Service Providers – Sales Tax Refunds
• Texas Emissions Reduction Plan (TERP) - Off Road Heavy Duty Diesel Equipment Surcharge
• Texas Volunteer Fire Department Assistance Fund Assessment
• TEXNET - Electronic Payment Network
• Timber
  • Ag/Timber Number Search
  • Timber Exemptions – Sales, Motor Fuel and Motor Vehicle Taxes
  • Timber Sales Tax Exemptions (Pub. 98-924) (PDF)
• Tobacco Taxes and Fees
  • See also Cigar and Tobacco Products Tax and Cigarette Tax
  • Reporting for Distributors and Wholesalers
  • Underage Smoking Provisions – Regulatory Information
• Training Resources
• Trip Permit - Motor Fuel Tax

U

• Unauthorized Insurance
• Underage Smoking Provisions – Regulatory Information
• Use Tax
• Use Tax for New Off-Highway Vehicles Purchased from Out-of-State Retailers

V

• Veteran-Owned Businesses and Texas Franchise Tax
• Virtual Field Office
• Voluntary Disclosure Agreements (Pub. 98-576)

W

• Water and Wastewater Systems (Pub. 94-123) (PDF)
• Water-Efficient Products Sales Tax Holiday (Pub. 98-1018, en Espanol 98-1018s)
• Wayfair - Responsibilies and Resources for Sellers
• Webfile
• Wineries – Out-of-State Wineries and Texas Taxes (Pub. 94-179)