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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 Sales Tax Rates
State Rate

6.250%
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

Yes
Remote Seller Nexus Rules
AFFILIATE NEXUS

1/1/2012
ECONOMIC NEXUS

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

10/1/2019
Sales Tax Holidays
Emergency Preparation Supplies Holiday

April 25-27, 2026

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, 2026

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.
Water Efficient Products Sales Tax Holiday

May 23-25, 2026

  1. Any product that displays a WaterSense Logo or Label;
  2. Certain water-conserving products for residential properties, including soakers or drip irrigation hoses, moisture control systems for sprinkler or irrigation systems, mulch, rain collection systems, soil and compost, plants, trees and grasses, water saving surfactants, and permeable ground cover surfaces that allow water to reach water collection points.
Annual Back to School Holiday

August 7-9, 2026

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

Beginning with 2026’s Back to School Holiday, the holiday will take place beginning on the first Friday in August until the following Sunday (S.B. 1415).
Sales Tax Amnesty
Status

Inactive

Amnesty Filing Dates

May 1, 2018 - June 29, 2018

Go to Texas Amnesty Page
AMNESTY INCLUSION PERIODS

Periods prior to January 1, 2018.

TAX TYPES AND CONDITIONS

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.
AMNESTY BENEFITS

Waiver of penalties and interest.

Status

Inactive

Amnesty Filing Dates

June 12, 2012 - August 17, 2012

Go to Texas Amnesty Page
AMNESTY INCLUSION PERIODS

Reports originally due before April 1, 2012 are eligible.

TAX TYPES AND CONDITIONS

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.
AMNESTY BENEFITS

Waiver of penalties and interest.

Administration Information
Streamlined Sales Tax Status

Advisory State
NUMBER OF TAXING AUTHORITIES

1,594 Sales Tax Jurisdictions

HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Origin
Sales Tax Return Due Date

The 20th of the month following the reporting period
Exemption Information
RESALE CERTIFICATE

Texas Resale Certificate
TYPES OF EXEMPTIONS

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
HISTORY

  • 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.
FUN FACTS
  • 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.

Texas Internet debit cards taxable.

Prepaid debit cards and Internet cards sold in Texas should be treated as gift certificates. This means tax should be collected when the card is used to buy taxable products or services. (Texas Comptroller of Public Accounts, TX-200403419L, March 2,…

Texas taxes office paper removal services.

A taxpayer who paid a service provider to remove paper from the premises of its office environment for purposes of recycling claimed that the purchase of recycling services was not taxable and filed for a refund of the sales tax…

Texas Parking Lot Repair Deemed Taxable.

In a hearing by the Texas Administrative Hearings Section (AHS), a taxpayer was found liable for taxes associated with parking lot construction because the parking lot was repaired, not newly constructed. For the taxpayer’s services to have been considered nontaxable,…

Texas enacts “Pay Up” tax amnesty program.

A one-time opportunity is being granted to both businesses and individuals to voluntarily settle their outstanding tax obligations with the Comptroller of Public Accounts. From March 11, 2004 through March 31, 2004, taxpayers can “wipe the slate clean” by clearing…

Texas Internet advertising campaigns and banner advertisement nontaxable.

Creating and executing an Internet advertising campaign is a nontaxable service in the state of Texas if performed for a single charge. Also, a charge to place banner advertisements on a web page is not taxable. However, placing an advertisement…

Texas exempts elevator rope replacement services.

Because a taxpayer was able to predict when elevator rope replacements and adjustments would be necessary the Department agreed that these services were scheduled and performed as periodic maintenance services. The services were therefore considered exempt from sales and use…

Texas taxes residential termite inspection services.

Insurance inspections performed on residential real estate to evaluate the risks to property are taxable for buyers, sellers, or others. Pest control services are taxable as a real property service. (Letter, Texas Comptroller of Public Accounts, No 200401357L, January 28,…

Texas taxes pre-employment screening services.

The sale of information services is subject to Texas sales tax. The performance of personal reference checks and gathering background screening information from primarily public information sources qualifies as a taxable information service. (Position Letter, Texas Comptroller of Public Accounts,…

Continuation of Texas new construction project did not change taxability.

In Texas, the owner of a commercial building moved in prior to the building\’s completion.

Texas charges for broadcast commercials.

In Texas, commercials that provide information to customers located in the parking lots of malls and stores are exempt from tax when they are billed in connection with the provision of FCC approved AM radio broadcasts. (Comptroller of Public Accounts,…

Texas homebuilder tax refund.

Landscaping services purchased for model homes by a homebuilder in Texas partially qualified for a sales tax refund. This refund was applicable only to services rendered to make the model homes ready for residence and did not include services for…

Texas medical waste processing machine taxable.

A trailer-mounted machine used to grind and sterilize biohazard medical waste from medical facilities was subject to sales tax because of its categorization as moveable specialized equipment. Charges to grind and sterilize the waste were exempt from taxation. (Texas Comptroller…

Texas post-fire cleanup services for residences taxable.

Post-fire cleanup services for residences, which includes any boarding up or the application of tarps is all considered to be part of a taxable real property service. The cleanup of a residence after a fire, including hauling away the damaged…

Texas booster club sales exempt.

Food purchases made by IRS 501(c) (3) qualifying booster clubs for fundraising are exempt from sales tax if they first obtain an exemption certificate from the State. The sales tax statute exempts the sale of food, including meals, soft drinks,…

Texas graphic arts and computer programming

Graphic artists and computer programmers who work to merge tape and film to digital post production and mastering as a part of finishing the master in digital form do not provide a taxable service. Graphic artists may be presented with…

Eyeglass equipment considered manufacturing in Texas.

Equipment purchased by a physician for use in manufacturing lenses for eyeglasses is considered exempt under the Texas manufacturing exemption.

Texas enacts tax holiday.

The state of Texas has enacted a sales tax holiday that extends from August 1, 2003 through August 3, 2003. This holiday exempts most clothing and footwear priced under $100 from sales and use taxes. Clothing and footwear used primarily…

Texas caramel corn.

A sales tax must be collected on the sale of caramel corn in Texas because the caramel corn is candy. Likewise, a sales tax should be collected on the sale of any portion of food in a heated state. Therefore,…

New taxes proposed in Texas.

The November ballot will host a variety of proposed legislation. Issues include imposing a statewide property tax and increasing the state sales tax rate to 7.75%. Many other amendments are proposed within this legislation which include: increasing the motor vehicle…

Texas lot surveying service not taxable.

In the state of Texas, lot staking surveying is not a taxable service as long as the services being performed are for a new residential structure. However, these surveying services will be taxable if they are performed as an improvement…

Texas telecommunication equipment taxable.

Any equipment leased and installed for use in a Texas hotel or motel is subject to state sales and use tax. The charge for equipment and installation is considered part of the direct broadcast satellite television service, even if it…

Texas incorporation leads to substantial nexus.

Regardless of other activity or lack there of, if a company is domiciled in Texas it has substantial nexus and must collect and remit sales and use tax accordingly. The only way to change this status is by dissolution and…

Texas potato chips individually bagged and medicine individually packaged possibly exempt.

Bags of potato chips with multiple servings are exempt. Generally, single serving bags of potato chips are also exempt. However, single serving bags of potato chips are taxable when sold in a store or gas station if an eating area…

Texas dispensers taxable.

Scales and dispensers used in the processing of french fries were not included in the exemption for manufacturing allowed in Texas. They were considered to be used prior to the manufacturing process and did not cause a chemical or physical…