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Sales and Use Tax
Sign-up to receive e-mail updates when this page changesState Sales and Use Tax is imposed on all retail sales, leases and rentals of most goods, as well as taxable services.
Texas cities, counties, transit authorities and special purpose districts have the option of imposing an additional local sales tax for a combined total of state and local taxes of 8 1/4% (.0825)
Tax Assistance and Customer Service Response Times
We are committed to responding to calls and e-mails as quickly as possible. See our call tips and peak schedule for details on factors that may impact response times.
Sales Tax Permit and Account Updates (Web-Change)
- Apply for a new Sales Tax Permit
- Change Mailing Address/Phone Number
- Move or Add a New Business Location
- Close One or More Locations
Sales and Use Tax Activity
- Quarterly Sales Tax Historical Data by city or county
- Quarterly State Sales and Use Tax Analysis Reports
- Sales Tax Permits issued last week.
- Monthly Sales Tax Collections To General Revenue
- List of Direct Payment Permit Holders
Rate Details and Other Information
Rates
State - 6 1/4% (.0625)
City - 1/4% (.0025) - 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.
Due Date
Monthly, Quarterly, Yearly (based on qualifications): 20th day of the month following the end of the reporting period.
Interest Rate
Past-due taxes are charged interest beginning sixty-one days after the due date. To calculate interest on past-due taxes, go to Interest Rate for 2009.
Electronic Reporting
Yes - See Filing Methods