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Texas Taxes and Tax Rates

The chart below provides a quick overview of tax rates for all taxes administered by the Comptroller. You can find detailed information such as forms, publications, statutes, rules and more on any of these taxes by clicking the tax type in the chart.

Tax Rate
911 Emergency Service Fee $0.50 per month for each local exchange access line or equivalent local exchange access line
911 Wireless Emergency Service Fee $0.50 per month for each wireless telecommunications connection
911 Equalization Charge 1% of the customer's intrastate long-distance charges each month
Automobile Theft Prevention Authority Assessment $1 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)
  • 40 percent of the manufacturer's list price, exclusive of any trade discount, special discount, or deal.
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
Coastal Protection Fee The tax rate on returns for transfers after September 1, 2005 is 1.333 cents per barrel of crude oil or condensate.
The tax rate for returns for transfers prior to September 1, 2005, is 2 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
Controlled Substances Tax Marihuana: $3.50 per gram, 4 oz. minimum; Other Substances: $200 per gram, 7 g. minimum; $2000 per 50 dosage units, 50 minimum, 50 unit increment
Crude Oil Production Tax Oil production tax: 4.6% (.046) of market value of oil
Diesel Fuel $0.20 per gallon of diesel fuel
Fireworks Tax 2% (in addition to sales tax)
Franchise (Corporate and Bank) 1.0% (.01) for most entities

0.5% (.005) for qualifying wholesalers and retailers 0.575% for those entities with $10 million or less in Total Revenue (annualized per 12 month period on which the report is based) electing the E-Z Computation
Gasoline $0.20 per gallon of gasoline
Hotel Occupancy Tax 6% (.06) of the cost of a room
Inheritance Tax Texas portion of the maximum allowed federal credit for state death tax
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, Surplus Lines and 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)
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 $0.15 per gallon; Prepaid users: based on mileage and registered gross weight of vehicle
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:
  • 1,000 to 2,499 = .581% (.00581)
  • 2,500 to 9,999 = 1.07% (.0107)
  • 10,000 or more = 1.997% (.01997)
Mixed Beverage Tax 14% (.14) of gross receipts
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 gas
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

1% for simulcast pools (same species and cross species)
Petroleum Products Delivery Fee $ 3.75: Less than 2,500
$ 7.50: 2,500 but less than 5,000
$11.75: 5,000 but less than 8,000
$15.00: 8,000 but less than 10,000
$ 7.50: Each 5,000 gallon increment on 10,000 gallons or more
Public Utility Gross Receipts Assessment 1/6 of 1% (.001667) of gross receipts from rates charged to the ultimate customers in Texas
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% (.01) - 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 $1.03 per long ton of sulphur produced
Texas Emissions Reduction Plan Surcharge 2% (in addition to sales tax) on the sales or lease price of off-road, heavy duty diesel equipment
Volunteer Fire Department Assistance Fund Assessment Rate is set based on the premium volume each year to generate $15 million in revenue