The state of Texas levies a 6.25% state sales tax on the retail sale, lease or rental of most goods and some services. Local jurisdictions impose additional sales taxes up to 2%. The range of total sales tax rates within the state of Texas is between 6.25% and 8.25%.
Use tax is also collected on the consumption, use or storage of goods in Texas if sales tax was not paid on the purchase of the goods. The use tax rate is the same as the sales tax rate. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be reported to the state of Texas on or before the 20th day of February.
Texas Sales & Use Tax Information
- Texas Main Sales & Use Tax Page
- Texas Sales & Use Tax Statutes
- Texas Sales & Use Tax Rules
- Texas Sales & Use Tax Forms