Specific Guidelines by Tax Type
- 911 Taxes
- Automobile Burglary and Theft Prevention Authority (ABTPA) Assessment
- Automotive Oil Fee
- Bank Franchise Tax
- Battery Sales Fee
- Crude Oil Tax
- Diesel Fuel Tax
- Fireworks Tax
- Gasoline Tax
- Hotel Tax
- Insurance Maintenance Taxes
- Insurance Premium Taxes
- Loan Administration Fee
- Mixed Beverage Taxes
- Motor Vehicle Taxes
- Natural Gas Tax
- Oil and Gas Well Servicing Tax
- Petroleum Products Delivery Fee
WebFile Payment-Only Taxes and Fees
Some taxes and fees have electronic payment options or requirements, but reporting must be completed using paper forms. For more information, see Webfile Payment-Only Taxes and Fees.
Electronic Reporting and Payment Requirements
Texas taxpayers may be required to electronically report and/or pay based on the amount reported and paid in the preceding state fiscal year (begins September 1 and ends on August 31).
While electronic filing may not be required, we highly recommend it because of its features and benefits. See electronic options by tax type.
Sales/use, direct pay, natural gas, crude oil, gasoline, diesel fuel, hotel occupancy, insurance premium, mixed beverage and motor vehicle rental taxpayers who paid $50,000 or more in the preceding state fiscal year must report electronically using:
- Electronic Data Interchange (EDI) software (required when reporting crude oil, direct pay, IFTA, motor fuels and natural gas; available for sales/use tax)
Attention – Sales Tax Filers with Multiple Outlets:
- reporting less than 30 outlets or jusrisdictions – WebFile recommended
- reporting 30 or more outlets/jurisdictions – EDI recommended
Taxpayers who paid less than $50,000 in the preceding state fiscal year are NOT required to report electronically, but may choose to do so.
Taxpayers who paid $100,000 or more in the preceding state fiscal year must pay electronically via TEXNET (payment-only system). International fuels tax agreement taxpayers who paid $100,000 or more must also report electronically.
Requirements may vary by tax per state law. Please check each tax type to confirm requirements specific to that tax.