Texas Sales Tax Guide: Rate, Rules & Filing
The Texas state sales tax rate is 6.25%; combined rates with local taxes range from 6.25% to 8.25%, most commonly 8.25% (as of October 2026).
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What is the sales tax rate in Texas?
The Texas state sales tax rate is 6.25%; combined rates with local taxes range from 6.25% to 8.25%, most commonly 8.25% (as of October 2026).
- State rate
- 6.25%
- Most common
- 8.25%
- Combined rates
- 6.25%–8.25%
- Rates as of
- October 2026
Most common is the combined rate found in the most ZIP codes. Source: Kintsugi's rate table, updated monthly. Official source: Texas Comptroller — Sales and Use Tax.
Do I need a Texas sales tax permit?
You need one once you have nexus in Texas, from a physical presence or from sales. Texas economic nexus is triggered when your gross revenue from sales into the state exceeds $500,000 over the preceding twelve calendar months. Nexus and registration rules
When is Texas sales tax due?
The Texas Comptroller assigns monthly, quarterly, or annual filing based on tax volume. Returns and payment are due the 20th of the month following the reporting period; if the 20th falls on a weekend or holiday, the deadline moves to the next business day. Filing frequency and deadlines
Key Takeaways
Texas levies a 6.25% state sales tax, plus local taxes up to 2%, capping the combined rate at 8.25% [1]. You have economic nexus once total Texas revenue exceeds $500,000 over the preceding twelve calendar months, with no transaction-count trigger [2]. Texas taxes SaaS as a data processing service with 20% of the charge exempt, so 80% is taxable, and it taxes digital products; food for home consumption is exempt while clothing is taxable [3][4]. Request a redetermination hearing within 60 days of an assessment [6].
What is taxable in Texas?
SaaS
Taxable
Clothing
Taxable
Groceries
Exempt
Digital Goods
Taxable
What are the sales tax rates in Texas?
Texas levies a 6.25% state sales and use tax. Local jurisdictions can add up to 2%, capping the combined rate at 8.25%. Roughly 77% of Texas cities sit at the 8.25% maximum.
Component | Rate | Scope |
|---|---|---|
State | 6.25% | Statewide |
Local (combined) | up to 2.00% | Varies by location |
Combined | up to 8.25% | Varies by location |
Texas sources in-state sales to the seller's location (origin-based); remote sales are destination-based. For 2026, remote sellers may elect a single local use tax rate of 1.75% — a combined 8.00% — instead of tracking every local rate. To find the combined rate for a specific address, use our US sales tax calculator.
What are the sales tax rates by county in Texas?
The combined rate is the 6.25% state rate plus any county, city and special district taxes. The range covers every ZIP code in the county, and the most common rate is the one found in the most of them. Select a column heading to sort, or look up an exact address with the sales tax calculator.
Rates as of 250 counties with a local tax
| Anderson County | 0.5% | 6.75%–8.25% | 6.75% | 2 |
|---|---|---|---|---|
| Andrews County | 0% | 8.25% | 8.25% | 1 |
| Angelina County | 0.5% | 6.75%–8.25% | 8.25% | 3 |
| Aransas County | 0.5% | 8.25% | 8.25% | 2 |
| Archer County | 0.5% | 7.75%–8.25% | 8.25% | 5 |
| Armstrong County | 0.5% | 6.75%–8.25% | 6.75% | 1 |
| Atascosa County | 0.5% | 6.75%–8.25% | 8.25% | 3 |
| Austin County | 0.5% | 6.75%–8.25% | 8.25% | 2 |
| Bailey County | 0.5% | 6.75%–8.25% | 6.75% | 1 |
| Bandera County | 0.5% | 6.75%–8.25% | 6.75% | 0 |
| Bastrop County | 0.5% | 6.75%–8.25% | 8.25% | 0 |
| Baylor County | 0% | 8.25% | 8.25% | 1 |
| Bee County | 0.5% | 6.75%–8.25% | 6.75% | 1 |
| Bell County | 0.5% | 6.75%–8.25% | 8.25% | 9 |
| Bexar County sales tax rateSan Antonio sales tax rate | 0% | 6.75%–8.25% | 8.25% | 3 |
The other 4 counties have no county or city sales tax, so the 6.25% state rate applies there. Places are the post-office towns of the ZIP codes, so a large city can count more than once. A ZIP code can cross a city or district line, so confirm the rate for the exact address. Source: Kintsugi's rate table, updated monthly from state and local rate data.
What is the sales tax registration and nexus threshold in Texas?
Texas economic nexus is triggered when your gross revenue from sales into the state exceeds $500,000 over the preceding twelve calendar months. Gross revenue includes taxable, exempt, and marketplace sales. Once you cross the $500,000 safe harbor, you must obtain a permit and begin collecting no later than the first day of the fourth month after the month you exceeded it. Physical presence creates nexus immediately.
What is the marketplace facilitator law in Texas?
Under Texas Tax Code § 151.0242, a marketplace provider engaged in business in Texas has the rights and duties of a seller or retailer and must collect, report, and remit Texas sales and use tax on all taxable items sold through its marketplace, certifying to marketplace sellers that it will do so. A remote marketplace provider is not required to obtain a permit and begin collecting solely due to marketplace activity until total sales through its marketplace exceed $500,000 in the preceding twelve calendar months — the same $500,000 figure used in Texas's remote-seller economic nexus safe harbor — unless it is otherwise engaged in business in Texas. A remote marketplace seller whose only Texas sales run through a provider that has certified collection does not need a Texas sales-tax permit, though it must still include those marketplace sales when calculating its own $500,000 safe-harbor amount.[9]
What are the sales tax filing frequencies and deadlines in Texas?
The Texas Comptroller assigns monthly, quarterly, or annual filing based on tax volume. Returns and payment are due the 20th of the month following the reporting period; if the 20th falls on a weekend or holiday, the deadline moves to the next business day. Timely filers can take a 0.5% collection allowance.
What is exempt from sales tax in Texas?
Texas exempts grocery food (flour, milk, produce, bread), prescription drugs, and over-the-counter medicines labeled with a Drug Facts panel; insulin is exempt regardless of prescription. Candy, soft drinks, and prepared food are taxable. Texas taxes many services, and SaaS is treated as a taxable data processing service — 20% of the charge is exempt, so 80% is subject to tax.
How do resale and exemption certificates work in Texas?
Texas buyers give the seller Form 01-339 (Texas Sales and Use Tax Resale Certificate) to buy items for resale instead of paying tax [5]. The seller keeps it as proof for at least four years [5].
For the official form, multistate certificate rules and expiry, see the Texas resale certificate guide.
What are the sales tax penalties in Texas?
A payment 1–30 days late incurs a 5% penalty; more than 30 days late raises it to 10%. Ignoring the Comptroller's notice adds another 10%. A $50 late-filing fee applies to every late report, even one showing no tax due.
How do sales tax audits and appeals work in Texas?
You have 60 days from the date of a notice of tax due or deficiency determination to request a redetermination hearing [6]. Missing the deadline makes the determination final [6].
Sources
[1] Texas Comptroller — Sales and Use Tax (6.25% state, local cap 8.25%)
[2] Texas Comptroller — Remote Sellers ($500,000 economic nexus)
[3] Texas Comptroller — Data Processing Services (SaaS, 80% taxable)
[6] Texas Comptroller — Redetermination and Appeals (60 days)
[9] Texas Comptroller — Marketplace Providers and Marketplace Sellers
Verified July 2026 against Texas Comptroller of Public Accounts published guidance.
More Texas sales tax topics
Guides and tools for specific Texas sales tax questions.
- Texas sales tax calculator
- Texas resale certificate
- How to file Texas sales tax
- Texas sales tax due dates
- Texas sales tax on clothing
- Texas SaaS sales tax
- Texas rate changes, October 2026
- Texas late filing penalties compared with other states
- Texas sales tax notices explained
Texas city sales tax rates
The combined state and local rate for each city, with a rate for every ZIP code.
Frequently Asked Questions
US Sales Tax Calculator
Results
Enter a ZIP code to see its combined state, county, city and district rate.
Calculate tax on a sale
Look up a rate, then enter an amount to see the tax and total.
This is an estimate based on location alone. The tax you owe also depends on what you sell, who you sell to and the exact delivery address. If you intend to rely on these rates, use the Kintsugi platform (opens in a new tab).