Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Discounts for Taxes and Fees

The table below provides information about discounts available on some Texas taxes and fees for timely filing and paying by taxpayers.

Tax or Fee Percentage Discount Effective Date Reference
9-1-1 Fees 1 percent of total collected fees and surcharges
  • Wireless – Sept. 1, 1997
  • Landlines – Sept. 1, 1989
  • Surcharge – Sept. 1, 1999
  • Prepaid Wireless – June 1, 2010
Chapter 771.073(e), Health and Safety Code
Automotive Oil Fee 1 percent of quarterly fees Jan. 1, 1992 Chapter 371.062(k), Health and Safety Code
Battery 2.5 cents from the fee on each battery sold Sept. 1, 1991 Chapter 361.138(i), Health and Safety Code
Boat County Tax Assessor-Collector – 5 percent of the taxes collected and $5 for each of the first 100 transactions processed in each fiscal year Oct. 1, 1991 Chapter 160.121(b), Tax Code
Cigarette Distributor – 2.5 percent of the face value of stamps purchased Jan. 1, 1987 Chapter 154.052(a), Tax Code
Cigarette/Roll Your Own (RYO) Cigarette Tobacco Product Special Fee An additional 0.5 percent cigarette stamping allowance when cigarette distributors report and remit the Cigarette/Roll Your Own (RYO) Cigarette Tobacco Product Special Fee (3 percent total when the standard 2.5 percent stamping allowance is included). Sept. 1, 2013 (Conditional 0.5 percent) Chapter 161.605(e), Health and Safety Code
Court Costs City or county – 10 percent of service fees collected, for timely filing and paying June 15, 2007 Chapter 102.0178(e), Code of Criminal Procedure
Court Costs County – can retain 10 percent of funds collected for timely filing and paying Sept. 1, 2001 Chapter 102.020(f), Code of Criminal Procedure
Fireworks 0.5 percent of tax due, for timely filing and paying Oct. 1, 2001
Tax Repealed Sept. 1, 2015
Chapter 161.004(a), Tax Code
Hotel Occupancy 1 percent of tax due on monthly or quarterly return, for timely filing and paying Jan. 1, 1982 Chapter 156.153, Tax Code
Motor Fuel Licensed LPG interstate trucker – 0.5 percent of tax due for timely filing and paying for liquefied gas used in Texas
Licensed Dealer – 1 percent of taxable gallons of LPG sold in Texas
Jan. 1, 1982
Tax Repealed Sept. 1, 2015
Chapter 162.308(d), Tax Code
Motor Fuel Supplier and permissive supplier – 2 percent, for timely payment Jan. 1, 1982 Chapter 162.116(b) and 162.217(b), Tax Code
Motor Vehicle Rental 0.5 percent of tax due, for timely filing and paying, plus 1.25 percent for prepaying Jan. 1, 1982 Chapter 152.045(a), Tax Code
Motor Vehicle Seller Financed 0.5 percent of tax due, for timely filing and paying, plus 1.25 percent for prepaying Oct. 1, 1993 Chapter 152.047(a), Tax Code
Off Road Surcharge 0.5 percent of tax due, for timely filing and paying Sept. 1, 2001 Chapter 151.0515(c), Tax Code
Sales Tax 0.5 percent of tax due, for timely filing and paying Jan. 1, 1982 Chapter 151.423, Tax Code
Sales Tax Quarterly or monthly taxpayer who prepays – 0.5 percent for timely filing and paying plus 1.25 percent for prepaying Jan. 1, 1982 Chapter 151.424(a), Tax Code
Required Plug-ins

In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Microsoft Internet Explorer, Google Chrome and Apple Safari.

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