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Texas Taxes

Electronic Filing

WebFile Report and Pay Login

Use WebFile to electronically file a tax report and submit payment (by credit card, electronic check or via TEXNET).

In addition to filing and paying your sales tax electronically, you can now pay the following sales-related taxes via WebFile.

  • Direct Pay Sales and Use Tax*
  • Maquiladora Export Tax

See Filing Requirements for these taxes.

*Electronic Reporting and Paying

Use the Electronic Data Interchange (EDI) software to transmit your tax with an option to include payment information.
Go to EDI details.

$50 Late Filing Penalty

For reports due on or after Oct. , 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).

Sales and Use Tax

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State 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)

Sales Tax Refund for Providers of Cable Television, Internet Access or Telecommunications Services
HB 1133 (83rd Legislature, Regular Session 2013)

Visit our online resource for the new law that allows providers of cable television, internet access or telecommunications services to claim a refund of the 6.25 percent Texas state sales and use tax paid on qualifying purchases, effective Sept. 1, 2013. The new Web page provides information about qualifying purchases, who can apply for the refund, the refund process and links to the legislation, relevant rules and other resources.

Sales Tax Exemption for Qualified Research
HB 800 (83rd Legislature, Regular Session 2013)

Visit our online resource for the new sales tax exemption for certain property used directly in qualified research, effective Jan. 1, 2014. The new Web page provides information about the exemption, including links to the legislation, registration, exemption certificate and other resources.

Sales Tax Exemption for Qualifying Data Centers
HB 1223, (83rd Legislature, Regular Session 2013)

Check out our online resource for the new sales tax exemption program for Qualifying Data Centers, effective Sept. 1, 2013. The new Web page provides a “one-stop” shop for information about the new exemption program, including links to the rule, application, exemption certificate and other resources.

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.

Tax Assistance and Customer Service Response Times

We are committed to responding to calls and emails 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)

Sales and Use Tax Activity

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 our Interest Rate Web page.

Electronic Reporting

Yes - See Filing Methods

Required Plug-ins