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Texas Taxes

Local Sales and Use Tax

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The Texas state sales and use tax rate is 6.25%, but local taxing jurisdictions (cities, counties, special purpose districts, and transit authorities) may also impose sales and use tax up to 2% for a total maximum combined rate of 8.25%. Please review Guidelines for Collecting Local Sales and Use Tax for additional information on local sales and use tax.

Effective Sept. 1, 2013: Change in Taxability of Snack Items

Due to a change in law effective Sept. 1, 2013, snack foods are exempt from sales tax, unless they are sold through a vending machine or in individual-sized portions. Learn more.

Effective Oct. 1, 2011 – $50 Late Filing Penalty

For reports due on or after Oct. 1, 2011, a $50 late filing penalty will be assessed on every report filed after the due date. The $50 penalty is due in addition to any other penalties assessed for the reporting period. For details about these changes, please visit Publication 98-918 – Late Filing Penalties (PDF, 69KB).

Return Information for Local Sales and Use Tax

Before completing your Texas sales and use tax return, please read these answers to commonly asked questions about reporting local sales and use tax (including Spring, Kingwood, and other areas).

Determine the Sales Tax Rate in Your Area

City Rates with local codes and total tax rates:

Transit Rates with local codes and effective dates

County 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

Tax Rates Book

In order to reduce duplication, the Texas Sales and Use Tax Rates book will no longer be provided in PDF format beginning January 1, 2013. The quarterly rate changes and current rates for cities, transits, counties and Special Purpose Districts (SPDs) can be found at the listed links on this page.

A printable PDF version City Rates is available at view city rates. These rates are also available to download at Download city rates (CSV file).

Quarterly Updates


Local Sales and Use Tax Imposed on:


Local Sales and Use Tax Allocation

Rate Details and Other Information

Rates

City - 1/4% (.0025) - 2% (.02), depending on local rate. Texas cities have the option of imposing an additional local sales tax for a combined total of state and local taxes of 8 1/4% (.0825)

County - 1/2% (.005) - 1.5% (.015), depending on local rate. Texas counties have the option of imposing an additional local sales tax for a combined total of state and local taxes of 8 1/4% (.0825).

Transit - 1/4 % (.0025) - 1% (.01), depending on local rate. Texas transit authorities have the option of imposing an additional local sales tax for a combined total of state and local taxes of 8 1/4% (.0825).

Special Purpose Districts - 1/8% (.00125) - 2% (.02), depending on local rate. Texas 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).

Electronic Reporting

Yes - See Filing Methods

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