Texas Sales Tax

On this page you will find handy sales and use tax information about Texas.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Texas that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Rate


Range of Local Rates

0% – 2% Some local jurisdictions do not impose a sales tax. Texas has a uniform local tax rate for remote sellers of 1.75%

1.75% local rate for remote sellers, 10-12/19

Local Rates Apply to Use Tax





Effective 1/1/2019 but not enforced until 10/1/2019



Annual Severe Weather Holiday

April 25-27, 2020

1. Portable generators – less than $3000 per item
2. Hurricane shutters and emergency ladders – less than $300 per item
3. Other specified emergency preparation supplies – less than $75 per item

Annual Energy Star Holiday

May 23-25, 2020

1. Energy Star-qualified air conditioners priced at $6,000 or less; refrigerators priced at $2,000 or less; ceiling fans; incandescent and fluorescent light bulbs; dishwashers; dehumidifiers; programmable thermostats; and clothes washers
2. Water-saving products that are used or planted for conserving or retaining groundwater; recharging water tables; or decreasing ambient air temperature, and so limiting water evaporation. Examples: soaker/drip-irrigation hose, a moisture control for sprinkler/irrigation system, mulch, rain barrel, permeable ground cover surface, plants, trees and grasses, water-saving surfactants, soil and compost.

Annual Back to School Holiday

August 7-9, 2020

1. Clothing and footwear – less than $100 per item (excluding accessories, athletic or protective clothing, and rentals of clothing or footwear); backpacks used by elementary and secondary students are included
2. Most School Supplies – less than $100 per item



Amnesty Filing Dates

May 1, 2018 - June 29, 2018

Go to Texas Amnesty Page

Periods prior to January 1, 2018.


Various Texas state taxes. Does not apply to periods currently under audit review, IFTA taxes, PUC Gross Receipts assessments, Local Motor Vehicle Tax and Unclaimed Property payments.


Waiver of penalties and interest.



Amnesty Filing Dates

June 12, 2012 - August 17, 2012

Go to Texas Amnesty Page

Reports originally due before April 1, 2012 are eligible.


Business sales tax, franchise tax, and other state and local taxes and fees administered by the Comptroller’s office, with the exception of Public Utility Commission gross receipts assessments. The amnesty does not apply to filing periods under audit or identified for an audit.


Waiver of penalties and interest.

Administration Information
Streamlined Sales Tax Status

Advisory State


1,594 Sales Tax Jurisdictions



Sales Tax Sourcing (Intrastate)


Sales Tax Return Due Date

The 20th of the month following the reporting period

Exemption Information

Texas Resale Certificate


Product types of exemptions: manufacturing, new construction labor, qualified research, data centers, industry (agricultural and timber), necessities to life (food and beverage, health-related)


Entity types of exemptions: religious & charitable, homeowners association, educational, government, volunteer fire departments, federal & others


Texas Exemption Certificate Forms

State Links
State Tax Web Page

Texas Comptroller

Rate Look-Up Page

Texas Sales Tax Rate Look-Up

Registration Link

Register for Texas Sales Tax

History & Fun Facts

  • The first state-wide sales tax went into effect on September 1, 1961 at a rate of 2 percent. The tax replaced miscellaneous excise taxes.
  • Texas enacted legislation in 2001 to authorize the Comptroller to enter and participate in the Streamlined Sales and Use Tax Agreement. However, the state has not yet made the necessary changes to its laws to be fully compliant with SST.

  • During the state’s annual back to school sales tax holiday, belts are exempt from sales tax, but belt buckles are not. Cowboy boots, however, are exempt from sales tax during the holiday.

Economic Nexus State Guide

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

Sales Tax Nuances of Trade Show Attendance

Trade show attendance in another state can create physical nexus and trigger sales tax obligations. Learn key nuances of trade show rules across the states.

The Southern States’ Reaction to SD v. Wayfair; A Summary

Post-Wayfair, significant sales tax legislative changes have happened on a daily basis, and the Southern states are no exception. We’ve seen a flurry of sales tax legislative activity recently regarding changes for remote sellers making sales into Southern states. If…

Sales Tax Holiday Season is Here

With sales tax holiday season right around the corner, now is a good time to look at how sales tax holidays work and examine the different types of holidays that states offer.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

Internet Access Service Charges Exempt in Texas Beginning July 1, 2020

Effective July 1, 2020, separately stated charges for internet access are no longer subject to Texas sales tax.

Texas Issues Updated Guidance on Taxability of Educational Products and Services

Texas has provided updated guidance discussing the tax treatment for sales of educational products and services.

Texas Amends Rules for Remote Sellers to Establish Economic Nexus

Starting October 1, 2019, remote sellers with sales exceeding $500,000 in total Texas revenue must register to collect and remit tax.

Texas Adopts Economic Nexus Provisions for Franchise Tax

Texas has amended a tax regulation to apply the state’s economic nexus threshold to Texas franchise tax, beginning January 1, 2020.

Retailers Allowed to Pay Sales Tax on Products Sold to Customers in Texas

Texas has enacted legislation allowing retailers to pay sales tax on products they sell to customers.

Texas Enacts Marketplace Nexus Legislation

Texas has enacted legislation with marketplace nexus provisions, effective October 1, 2019.

Online Subscription-Based Educational Curriculum Not Taxable in Texas

Sales of an online subscription-based educational curriculum were exempt from Texas sales and use tax since the curriculum is primarily instructional in nature.

Texas Authorizes State Comptroller to Establish Uniform Local Tax Rate for Remote Sellers

Texas has enacted legislation that authorizes the state comptroller to establish a single uniform tax rate for remote sellers to collect and remit local sales and use taxes.

Non-Profit’s Construction Contract Not Exempt in Texas Since Lease Was Not Sufficiently Long

A non-profit school’s lease was not considered an exempt contract in Texas since the lease was not sufficiently long in relation to the life of the improvements to the realty.

Hotel Guest Consumables Subject to Texas Sales Tax

A Texas hotel was not entitled to a sale for resale exemption on guest extras provided to customers.

Mobile Application Program and Bundled Services Subject to Texas Sales Tax

In a private letter ruling, the Texas Comptroller found a taxpayer’s mobile application program and bundled services taxable as data processing services.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Cloud-Based Website Hosting Services Taxed in Texas

Texas Comptroller deemed a corporation’s cloud-based website hosting services taxable as data processed for customers located within Texas in a private letter ruling.

Membership Subscription Fees for Legal Support Services Subject to Texas Sales Tax

Membership subscription fees for legal support services were subject to Texas sales and use tax since the seller included them in a lump-sum fee which included payment for the license of document drafting software.

Plasma Screening Equipment Not Eligible for Texas Manufacturing Exemption

A laboratory’s purchases of equipment and supplies to screen and test plasma for its clients did not qualify for Texas’s manufacturing exemption for sales and use tax.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

Upcoming Texas Sales Tax Holiday for Water-Saving and Energy-Saving Products

The annual Texas sales tax holiday for water-saving and energy-saving products will take place May 26-28, 2018.