Electronic Filing
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. 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).
Sales and Use Tax
Sign up to receive email updates when this page changes.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)
Tax Assistance and Customer Service Response Times
We are committed to responding to calls and e-mails 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)
- Apply for a new Sales Tax Permit
- Change Mailing Address/Phone Number
- Move or Add a New Business Location
- Close One or More Locations
Sales and Use Tax Activity
- Quarterly Sales Tax Historical Data by city or county
- Quarterly State Sales and Use Tax Analysis Reports
- Sales Tax Permits issued last week.
- Monthly Sales Tax Collections To General Revenue
- List of Direct Payment Permit Holders
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