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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.

Electronic Reporting

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:

  • WebFile
  • Electronic Data Interchange (EDI) software (only available for sales/use, direct pay, motor fuels, IFTA, crude oil, and natural gas)

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.

Electronic Payments

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.

Certain taxpayers who paid $10,000 - $99,999 in the preceding state fiscal year must pay by credit card or WebEFT via WebFile. They can also pay electronically if they enroll in TEXNET.

Requirements may vary by tax per state law. Please check each tax type to confirm requirements specific to that tax.

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