Specific Guidelines by Tax Type

All Other Taxes and Fees

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.

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.