Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Sales and Use Tax

Texas imposes a state sales tax 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 state and local tax rate of up to 8 1/4% (.0825).

See due dates, rate details and other information.

Due Dates

  • Taxpayers who file quarterly have reports due on:
    • April 20 to report Jan. – March
    • July 20 to report April – June
    • Oct. 20 to report July – Sept.
    • Jan. 20 to report Oct – Dec.
  • Taxpayers who file monthly have a report due on the 20th of the month following the reporting month.
    • For example, the April sales tax report is due May 20.
  • The Comptroller can authorize taxpayers with an established filing history of paying less than $1000 per year in state sales tax to file yearly reports. The Comptroller will notify taxpayers who qualify.
    • Taxpayers who file yearly have a report due on Jan. 20 to report sales for the previous year.
  • Taxpayers required to pay electronically via TEXNET must initiate their payment by 6 p.m. CST on the last banking business day prior to the due date in order for the payment to be considered timely.
  • If a due date falls on a Saturday, Sunday or legal holiday, the next working day becomes the due date.


  • State – 6 1/4% (.0625)
  • City – 1/4% - 2% (.0025 - .02), depending on local rate
  • County – 1/2% - 1.5% (.005 - .015), depending on local rate
  • Transit Authority – 1/4 % - 1% (.0025 - .01), depending on local rate
  • Special Purpose District – 1/8% - 2% (.00125 - .02), depending on local rate


  • Permitted sales taxpayers can claim a discount of 0.5% of the amount of tax timely reported and paid.
  • Sales taxpayers who prepay can claim 0.5% for timely filing and paying, plus 1.25% for prepaying.

Interest Rate

Recent Additions or Items of Interest

Account Update Tools

Sales and Use Tax Statistical Data

In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Microsoft Internet Explorer, Google Chrome and Apple Safari.