How to File Texas Sales Tax Online in 2026

Texas sales tax is filed online through Webfile, the Texas Comptroller of Public Accounts' e-filing system, on the Texas Sales and Use Tax Return (Form 01-114). Returns are due on the 20th day of the month after the reporting period, and a return is required for every period even when there was nothing to report.

This guide covers who files and how often, how to get into Webfile, how to file, how Texas's state and local rates work, how to report no sales, how to amend a return, how to pay, the timely-filing discount, and what late filing costs.

This article is educational information, not tax advice. Filing rules, thresholds, and penalties can change, so confirm current requirements with the Texas Comptroller before you file.

Texas sales tax filing at a glance

• Who administers it: Texas Comptroller of Public Accounts.
• Online portal: Webfile, reached through the Comptroller's eSystems login at security.app.cpa.state.tx.us.
• Return: Form 01-114, Texas Sales and Use Tax Return. Form 01-117 is the short form.
• Filing frequency: Monthly, quarterly, or yearly. The Comptroller notifies you by letter after your permit is approved.
• Due dates: The 20th of the month after the reporting period. If the 20th is a Saturday, Sunday, or legal holiday, the next working day is the due date.
• Zero returns: Required for every period. Reports with no tax due must be filed electronically.
• Payment: Electronic check or credit card in Webfile, EDI, TEXNET, or check, depending on what you paid in the preceding state fiscal year.
• Economic nexus: Remote sellers with Texas revenue above the $500,000 safe harbor in the preceding twelve calendar months.
• Discount: 0.5% of the tax timely reported and paid.

Who has to file, and how often

Every business with a Texas sales and use tax permit files a return for each assigned period, whether or not it had sales. That includes remote sellers that passed the state's economic nexus threshold. The Comptroller's remote seller page sets a safe harbor: remote sellers with total Texas revenue of less than $500,000 in the preceding twelve calendar months are not required to get a permit or collect use tax. Revenue counts taxable and nontaxable sales, sales for resale, and sales to exempt entities. A remote seller that exceeds the safe harbor must get a permit and begin collecting no later than the first day of the fourth month after the month it exceeded it. Our Texas sales tax guide covers registration and nexus in more detail. Selling software? Our post on Texas SaaS sales tax explains how it is treated there.

The Comptroller notifies you by letter after it approves your permit whether you file monthly or quarterly, and its due-date pages also cover yearly filers. If you are not sure which schedule applies, the return instructions tell you to call the Comptroller at 800-252-5555.

The Comptroller says TeleFile can also change your filing status from monthly to quarterly, or quarterly to yearly, if you are eligible, and that it will notify you if you qualify. File on the schedule in your most recent notice.

Before you start: set up Webfile access

You need a permit before you can file. If you have not registered yet, see how to get a Texas sales tax permit and our general sales tax permit overview.

Webfile sits inside eSystems, the Comptroller's secure login portal. To file for the first time:

1. Create an eSystems user profile. Choose a User ID of 10 to 25 letters and numbers, and a password of 10 to 25 characters with at least one uppercase letter, one lowercase letter, one number, and one non-alphanumeric character. You then verify your email address using a link that is good for 24 hours.
2. Add taxpayer access. Once logged in, select Add Taxpayer Access and enter your 11-digit Texas taxpayer number (no dashes or spaces) and your Webfile number. The Webfile number, also called the Personal Identification Code, is printed on returns and notices the Comptroller mails you. For sales tax it begins with RT followed by six digits. You only do this once for each tax and taxpayer.
3. Have your records ready. You will need total sales, taxable sales, and taxable purchases for the period, plus the amounts subject to each local tax if you report more than one jurisdiction.

Need help? The Comptroller lists Webfile.Help@cpa.texas.gov and 800-442-3453.

Step-by-step: filing a Texas sales tax return in Webfile

The Comptroller's Webfile tutorials cover filing as a list filer or as an outlet filer, and a separate tutorial covers an amended return. The return instructions say you must file the long form (01-114) if you have more than one outlet, report tax to more than one city, transit authority, county or special purpose district, prepay, report use tax from out-of-state locations, or are a remote seller or marketplace provider. The general flow is the same for every filer.

1. Log in to eSystems and open Webfile.
2. Choose the taxpayer and the filing period. Pick the permit and the month, quarter, or year you are reporting.
3. Report your sales. Form 01-114 asks for total Texas sales, taxable sales, and taxable purchases. The instructions say to enter 0 for any item with nothing to report, and to report whole dollars only.
4. Report local tax. The return also reports local tax by jurisdiction, using the seven-digit local codes the Comptroller publishes. See the next section for how the state and local rates fit together.
5. Take the timely filing discount if you qualify. The paper return has a line for the 0.5% discount, and the instructions say not to take it if the return or payment is late.
6. Pay. Choose an electronic check (which you can post-date by changing the payment effective date) or a credit card. Card payments carry a nonrefundable processing fee.
7. Keep your confirmation. Save the confirmation with your records for the period. Webfile returns must be submitted by 11:59 p.m. Central time on the due date.

What's the difference between total sales and taxable sales on a Texas return?

Form 01-114 asks for both, and they measure different things (Form 01-922 instructions):

• Total Texas sales (Item 1) is the total, not including tax, of all your sales, services, leases and rentals made in Texas, including related charges. It covers sales from a Texas location and sales shipped into Texas from outside the state, and it includes exempt sales and sales for resale (see the Texas resale certificate rules).
• Taxable sales (Item 2) is only the part of those sales that is subject to tax, again not including the tax itself. Credits for tax paid in error or refunded are taken by reducing this line.
• Taxable purchases (Item 3) is the taxable items you bought, leased or rented for your own use without paying sales or use tax, such as supplies from an out-of-state seller or items pulled from resale inventory for use or giveaways. Inventory held only for resale doesn't belong here.

Tax is figured on taxable sales plus taxable purchases (Item 4); total sales isn't part of that amount. So a business whose sales are all exempt or for resale can report total sales with zero taxable sales.

State and local rate pitfalls

Texas imposes a 6.25% state sales and use tax. Local taxing jurisdictions (cities, counties, special purpose districts and transit authorities) can add up to 2%, for a maximum combined rate of 8.25%. Sellers must collect both the state tax and the appropriate local tax, and both are reported on the same return. The Comptroller offers a Sales Tax Rate Locator that searches rates by address, and our Texas sales tax calculator shows current combined rates.

Which local tax applies depends on where the sale is "consummated," and the Comptroller's local tax guide for sellers explains the rules:

• A seller with a Texas place of business generally owes local tax based on that location, depending on where the order was received and where it was fulfilled. A warehouse is not a place of business unless it qualifies as one.
• If a seller ships or delivers into a location with a higher local rate than its own, it has to collect the additional local use tax due.
• If an order is not received or fulfilled at a Texas place of business, local tax is due at the location where it is shipped or delivered.
• A remote seller can elect the single local use tax rate, an alternative to collecting the full local rate at each destination. The Comptroller lists the current rate as 1.75%. It is not available to businesses located in Texas or to marketplace providers collecting on behalf of sellers.

If you do not collect tax or collect the wrong amount, the Comptroller says you are responsible for the correct amount and can owe additional tax, penalties, and interest.

Due dates and the weekend rule

Texas sales tax returns and payments are due on the 20th day of the month after the reporting period ends. Monthly returns for April are due May 20. Quarterly returns are due April 20, July 20, October 20, and January 20. Yearly returns are due January 20.

If the 20th falls on a Saturday, Sunday, or legal holiday, the next working day is the due date. Our Texas sales tax due dates page lists upcoming dates for every state.

The Comptroller says extensions are not available unless a disaster has been declared in your area.

Businesses that pay through TEXNET have earlier cutoffs: payments over $1,000,000 must be initiated by 8 p.m. Central time on the banking business day before the due date, and payments of $1,000,000 or less by 10 a.m. Central on the due date.

Filing a zero return

You must file even when you had no sales. The return instructions say returns must be filed for every period even if there is no amount subject to tax or any tax due, and the Comptroller says all "No Tax Due" reports must be filed electronically. A late report is charged the $50 late filing penalty even if no tax is due.

• Webfile: File the return for the period. The instructions say to enter 0 for items with nothing to report.
• TeleFile: Call 888-4-FILING (888-434-5464), available 24 hours a day, 7 days a week. TeleFile is for filers with no taxable sales. Use the short form (01-117) path if you have zero taxable sales and zero tax due, even if total sales are above zero. Use the long form (01-114) path only if you also have zero total sales. You need your 11-digit taxpayer number, your filing frequency, the period, and your total and taxable sales. You get a confirmation number at the end of the call.

Amending a return

The return instructions say you may file an amended return on paper or electronically through Webfile or EDI, and Webfile has its own tutorial video for an amended sales tax return. For a paper amendment:

1. Make a copy of your original return, or use a new return, and write "Amended Return" at the top.
2. Cross out and correct the wrong amounts on the copy, or enter the amounts as they should have appeared on the original.
3. Sign and date the return and mail it to the Comptroller.

If the amended return shows you underpaid, send the additional tax plus any penalties and interest that apply. If you overpaid and want a refund, you have to meet the requirements for a refund claim on the Comptroller's Sales Tax Refunds page, and the Comptroller may ask for documentation. The pages we reviewed do not state a deadline for amending, so confirm timing with the Comptroller.

Payment methods and electronic payment rules

• Electronic check with Webfile: You can file early and post-date the payment.
• Credit card with Webfile: American Express, Discover, Mastercard, and Visa are accepted. The nonrefundable fee is $1.00 for payments up to $100.00, and 2.25% of the amount plus a $0.25 processing fee for $100.01 or more.
• EDI: For businesses with a large number of outlets, leases, schedules or authorities.
• TEXNET ACH debit: Required at the highest volume tier.
• Check: Available only in the lowest tier below.

Electronic requirements depend on what you paid in the preceding state fiscal year (September 1 through August 31):

• Under $10,000: you may pay by Webfile electronic check or credit card, EDI, TEXNET, or check, and file by Webfile, EDI, TeleFile (if you have no taxable sales), or paper.
• $10,000 or more: you must pay electronically (Webfile, EDI, or TEXNET).
• $50,000 or more: you must also file electronically; paper reporting is not available.
• $500,000 or more: you must pay through TEXNET or EDI. Credit card is not on the list for this tier.

The Comptroller notifies you by letter when you meet the TEXNET threshold. If you are required to file or pay electronically and do not, an additional 5% penalty applies.

The timely filing discount

Texas lets permit holders keep a small share of the tax they report:

• Timely filing discount: 0.5% of the tax timely reported and paid.
• Prepayment discount: Monthly or quarterly filers that prepay can take an additional 1.25%, on top of the 0.5%. To qualify, prepay a reasonable estimate of the period's state and local tax (at least 90% of the current period's tax due, or at least 100% of the tax due and paid for the same period in the prior year), and file and pay the rest by the due date. The prepayment is due on the 15th of the month for monthly filers, and the 15th of the second month of the quarter for quarterly filers.

Late payments lose the timely filing and prepayment discounts.

Illustration only: the discount is 0.5% (the return instructions use the factor .005), so a return with $2,000 of total tax due that is filed and paid on time earns a discount of $2,000 x 0.005 = $10, leaving $1,990 to pay. The same return filed and paid late loses that $10. This is arithmetic on the stated rate, not a figure from a real return.

Penalties and interest for late filing

For the state's full penalty rules, see our comparison of sales tax filing penalties and discounts by state.

• Late report: $50 for each report filed after the due date, even if no tax is due.
• Late payment, 1 to 30 days: 5% of the tax due.
• Late payment, more than 30 days: 10% of the tax due.
• Paid after the date on a Notice of Tax Due: an additional 10%, for a total of 20%.
• Not filing or paying electronically when required: an additional 5%.
• Interest: Begins on the 61st day after the due date, at a variable rate set at prime plus 1 percent at the start of each year. The Comptroller lists 7.75% for 2026.

If you do not file at all, the Comptroller sends an estimated billing, and its penalties page lists collection actions such as liens and permit suspension for unpaid balances.

Common Texas sales tax filing mistakes

• Skipping zero returns. Every assigned period needs a return, and a late one costs $50 even with nothing owed.
• Using total sales as the tax base. Tax is figured on taxable sales plus taxable purchases, not total sales.
• Leaving out taxable purchases. Items taken out of resale inventory for your own use, and out-of-state purchases without tax, belong on the return as taxable purchases.
• Collecting the wrong local rate. Local tax depends on where the sale is consummated, and shipping into a higher-rate location adds local use tax. Check the Rate Locator.
• Filing on the wrong schedule. File on the frequency in your latest Comptroller notice.
• Expecting an extension. The Comptroller says there is none unless a disaster has been declared for your area.
• Paying at the deadline with TEXNET. Payments over $1,000,000 must be initiated the business day before.
• Losing the discount. A payment that arrives a day late gives up the 0.5% discount and adds a penalty.

If you receive a sales tax notice

A missed or late return often leads to a letter. Our Texas sales tax notices guide explains the notices the Texas Comptroller of Public Accounts sends, including Estimated billing, Billing notice, and Texas Notification of Audit Results. It also covers how to ask for penalty relief: Penalty waiver (Request for Waiver of Penalty). Check the date on the notice, match it to your filing period, and follow the instructions on the notice itself.

Next steps for Texas sellers

• Download Texas's due dates as a calendar file, or see them on the due dates page.
• Check the combined rate for any Texas address.
• Get the Texas resale certificate to buy inventory without paying tax.
• Check whether you have nexus in other states before your sales cross a threshold.

More state filing guides

Filing in more than one state? These step-by-step guides cover the portals, due dates, and penalties in other states. See them all in our state-by-state guide to filing sales tax online.

• How to file Louisiana sales tax online
• How to file New Mexico sales tax online
• How to file Arkansas sales tax online

Let Kintsugi file for you

If you file in more than one state, or you would rather not log in to Webfile every month, Kintsugi's sales tax filing software prepares and files Texas returns on your assigned schedule, including zero returns, and remits payment. You review the numbers; Kintsugi handles the portal. Monitoring across every US state is free, so you know when you cross a threshold. Filing starts at $75 per filing, with no per-state subscription. See pricing, start free, or book a demo.

Frequently asked questions

What form do I use to file Texas sales tax?

Form 01-114, Texas Sales and Use Tax Return. Form 01-117 is the short form. When you file in Webfile, you enter the same information online instead of on the paper form.

When is Texas sales tax due?

On the 20th of the month after the reporting period. If the 20th falls on a Saturday, Sunday, or legal holiday, the next working day is the due date.

Do I have to file if I had no sales?

Yes. Every period needs a return, and "No Tax Due" reports must be filed electronically. File in Webfile, or by TeleFile at 888-434-5464 if you have no taxable sales. A late report is charged the $50 late filing penalty even when no tax is due.

Is Webfile free, and how do I log in?

The Comptroller's pages list a processing fee only for credit card payments, which is $1.00 up to $100.00 and 2.25% plus $0.25 above that. They do not list a fee for filing in Webfile or paying by electronic check. To log in, create an eSystems user profile, then add taxpayer access with your 11-digit taxpayer number and your Webfile number from a Comptroller return or notice.

Can I pay Texas sales tax by credit card?

Yes, in Webfile, with American Express, Discover, Mastercard, or Visa, for a nonrefundable processing fee. Taxpayers who paid $500,000 or more in the preceding state fiscal year must pay through TEXNET or EDI instead.

How do I amend a Texas sales tax return?

Use the amended return option in Webfile or EDI, or file a paper return marked "Amended Return" that is signed and dated. Send any additional tax, penalty, and interest with it. If you overpaid, follow the Comptroller's refund claim process.

Is there a discount for filing Texas sales tax on time?

Yes. Permit holders can claim 0.5% of the tax timely reported and paid. Monthly and quarterly filers that meet the prepayment rules can claim an extra 1.25%. Late payment loses the discounts.

Is e-filing mandatory in Texas?

It depends on what you paid in the preceding state fiscal year (September 1 to August 31). Taxpayers who paid $50,000 or more in sales and use tax must file electronically, and those who paid $10,000 or more must pay electronically. "No Tax Due" reports must also be filed electronically. An additional 5% penalty applies if you are required to file or pay electronically and do not.

What is the penalty for filing Texas sales tax late?

A $50 penalty for each late report, plus 5% of the tax if paid 1 to 30 days late or 10% if paid more than 30 days late. Interest begins on the 61st day after the due date.

Sources

Checked September 29, 2026.

• Texas Comptroller, Sales and Use Tax
• Texas Comptroller, Tax Filing and Payment Options
• Texas Comptroller, Requirements for Reporting and Paying Texas Sales and Use Tax
• Texas Comptroller, Getting Started with Webfile
• Texas Comptroller, TeleFile
• Texas Comptroller, Penalties for Past Due Taxes
• Texas Comptroller, Interest Owed and Earned
• Texas Comptroller, Sales Tax FAQs: Prepayment Discounts, Extensions and Amendments
• Texas Comptroller, Remote Sellers
• Texas Comptroller, Local Sales and Use Tax Collection: A Guide for Sellers (94-105)
• Texas Comptroller, Local Sales and Use Tax FAQs
• Texas Comptroller, Form 01-922, instructions for the sales and use tax return