Sales and Use Tax

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Higher Than Normal Call Volume

We are experiencing higher than normal call volume. While we are available Monday through Friday, 8 a.m.-5 p.m. Central Time, shorter wait times normally occur from 8-10 a.m. and 4-5 p.m. Please have your 11-digit taxpayer number ready when you call. For additional information, see our Call Tips and Peak Schedule webpage.

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.

Registering and Reporting Texas Sales and Use Tax

• Apply for a Sales Tax Permit
• Change Mailing Address/Phone Number
• Move or Add a New Business Location
• Close One or More Locations
• Reporting and Payment Requirements

Local Sales and Use Tax Rates

• Use the Sales Tax Rate Locator to search for sales tax rates by address.
• City Rates with local codes and total tax rates
• County Rates with local codes and effective date
• Transit Rates with local codes and effective dates
• Special Purpose Districts (SPD) Rates with local codes and effective dates
• Combined Area Rates with local codes and effective dates
• Quarterly Updates to Rates and City Annexed Areas
• Local Sales Tax Rate History

Due Dates

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:

• April 20 to report Jan. – March
• July 20 to report April – June
• Oct. 20 to report July – Sept.
• Jan. 20 to report Oct. – Dec.

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.

Payments via TEXNET

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.

Discounts, Penalties, Interest and Refunds

• Permitted sales taxpayers can claim a discount of 0.5 percent of the amount of tax timely reported and paid.
• Sales taxpayers who prepay can claim 0.5 percent for timely filing and paying, plus 1.25 percent for prepaying. See Prepayment Discounts, Extensions and Amendments FAQs.

• A $50 penalty is assessed on each report filed after the due date.
• If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
• If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.

• Past-due taxes are charged interest beginning 61 days after the due date.
• To calculate interest on past-due taxes, visit Interest Owed and Earned.

• Refunds

Additional Resources

• Agriculture and Timber Industry Information.
• Animal Rescue Groups and Nonprofit Animal Shelters.
• Direct Sales Tax Refunds for Reporting Severance Taxpayers.
• Licensed Customs Broker Export Certification System (LCBECS).
• Providers of Cable Television, Internet Access or Telecommunications Services.
• Qualifying Data Centers Exemption.
• Qualified Research Exemption.
• Residential Use of Gas and Electricity.
• Telecommunication Services.
• Texas Alcoholic Beverage Commission (TABC) License Application - What you will need from the Comptroller’s office.

• Direct Pay Permit Holders
• Maquiladora Enterprise Search
• Marketplace Providers Search
• Qualified Research Registration Number Search
• Registered Qualifying Data Centers
• Sales Tax Rate Locator
• Sales Taxpayer Search
• Single Local Use Tax Rate Taxpayer Search

• Allocation Payment Distribution Schedule and Message of the Month
• Allocation Payment Detail by local jurisdiction
• Allocation Payment Historical Summary by local jurisdiction
• Allocation Comparison Summary Reports
• Other Reports Available to Local Jurisdictions
• Marketplace Providers Local Sales Tax Allocation Report
• Statewide Local Allocation Payment Detail

• Quarterly Sales Tax Historical Data by City or County
• Quarterly State Sales and Use Tax Analysis Reports
• Active Sales Tax Permit Holders
• Sales Tax Permits Issued in the Last 7 Days
• Monthly Sales Tax Collections to General Revenue

• Remote Sellers
• Marketplace Providers and Marketplace Sellers
• Use Tax

• Forms
• Publications
• FAQs

• Sales and Use Tax
• Local Sales and Use Tax

• Sales and Use Tax
• Local Sales and Use Tax
• General Rules

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