Texas Sales Tax Rules and Regulations - Taxify

Texas State Sales Tax

Quick Guide

Contact Information

Website: www.cpa.state.tx.us
Phone: (800) 252-5555

Sales Tax Rate

Base Rate: 6.250%
City Rate: 0.250%-2.000%
County Rate: .500%-1.500%
Transit Authority: 0.250%-1.000%
Special Purpose District: .125%-2.000%

Texas Sales Tax Facts

Is Texas a destination or origin based state? Origin
Is Texas a SST Certified State? No
Are zero file returns required in Texas? Yes
Is shipping taxable in Texas? Yes, if your item is taxable, so is your shipping.

Texas Nexus Information

Triggers for Nexus

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in Texas?

Yes

Texas Filing Dates

Monthly

January collections – February 20
February collections – March 20
March collections – April 20
April collections – May 20
May collections – June 22
June collections – July 20
July collections – August 20
August collections – September 20
September collections – October 20
October collections – November 20
November collections – December 20
December collections – January 20

Quarterly

Q1 – April 20
Q2 – July 20
Q3 – October 20
Q4 – January 20

Annual

January 20

Other Texas Sales Tax Information

Filing Requirements: If in the preceding fiscal year, you paid:

  • Less than $10,000 – You may use any available reporting and payment methods available for this tax or fee. While electronic filing is not required, the option is encouraged.
  • $10,000 or more – Please use the guidelines to determine your specific reporting and payment requirements.

What Will You Need: To file online, you will need to have the Texas taxpayer ID number(s) and WebFile number(s) printed on correspondence you received via mail from the Comptroller’s office in order to signup.

If filing via paper, you will complete Form 01-114 and mail to the address listed on the form. In certain situations, you may be able to completed Form 01-117, Texas Sales and Use Tax Return – Short Form. The instances in which this form may be used are listed directly on the form.

How to Register For a Sales Tax License in Texas

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