Due Dates

• Taxpayers who file quarterly have reports 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.
• Taxpayers who file monthly have a report due on the 20th of the month following the reporting month.
  • For example, the April sales tax report is due May 20.
• The Comptroller can authorize taxpayers with an established filing history of paying less than $1000 per year in state sales tax to file yearly reports. The Comptroller will notify taxpayers who qualify.
  • Taxpayers who file yearly have a report due on Jan. 20 to report sales for the previous year.
• Taxpayers required to pay electronically via TEXNET must initiate their payment by 6 p.m. CST on the last banking business day prior to the due date in order for the payment to be considered timely.
• If a due date falls on a Saturday, Sunday or legal holiday, the next working day becomes the due date.

Rates

• State – 6 1/4% (.0625)
• City – 1/4% - 2% (.0025 - .02), depending on local rate
• County – 1/2% - 1.5% (.005 - .015), depending on local rate
• Transit Authority – 1/4 % - 1% (.0025 - .01), depending on local rate
• Special Purpose District – 1/8% - 2% (.00125 - .02), depending on local rate

Discounts

• Permitted sales taxpayers can claim a discount of 0.5% of the amount of tax timely reported and paid.
• Sales taxpayers who prepay can claim 0.5% for timely filing and paying, plus 1.25% for prepaying.

Interest Rate

• Past-due taxes are charged interest beginning sixty-one days after the due date.
• To calculate interest on past-due taxes, visit Interest on Credits and Refunds and on Tax Due.