Texas Sales
Tax Rate

Texas has a 6.25% state sales and use tax rate in 2026. Cities, counties, special-purpose districts and transit authorities can add local sales and use tax of up to a combined 2%, producing a maximum general combined rate of 8.25%.

Texas generally taxes sales of tangible personal property plus services specifically identified as taxable by state law. Many basic grocery food products are exempt, while clothing and many other retail goods remain taxable.

Source: Texas Local Sales and Use Tax FAQ

Source: Texas Grocery and Convenience Store Taxability

What Is the Texas Sales Tax Rate in 2026?

The Texas state sales and use tax rate is 6.25% in 2026 before applicable local taxes.

The exact local rate depends on the taxing jurisdictions that apply to the transaction. Texas provides an address-based rate locator for sellers.

Source: Texas Local Sales and Use Tax FAQ

How to Calculate Texas Sales Tax

To calculate Texas sales tax, multiply the taxable sales price by the combined state and applicable local rate.

Taxable Sales Price × Combined Texas Sales Tax Rate = Sales Tax

A $100 taxable purchase at the maximum 8.25% combined rate produces $8.25 of tax. A transaction in a location with lower local tax produces a lower total.

Texas local tax sourcing can depend on the seller's place of business, the order location and where the customer first stores, uses or consumes the item.

Texas Local Sales Tax Rates

Texas local taxing jurisdictions can impose a combined local sales and use tax of no more than 2%.

Local taxing jurisdictions include cities, counties, special-purpose districts and transit authorities. The state plus local total cannot normally exceed 8.25%.

Sellers should use the Comptroller's rate locator because multiple local jurisdictions can overlap at one address.

Source: Texas Local Sales and Use Tax Collection Guide

What Is Taxable in Texas?

Texas generally taxes tangible personal property plus services specifically listed as taxable under state law.

• Most retail tangible personal property
• Clothing and footwear
• Electronics, household goods and books
• Amusement services
• Cable television and telecommunications services
• Data processing services
• Certain repair, maintenance, security and real-property services

Texas does not tax every service. A service is taxable only when the Texas Tax Code specifically includes it in the taxable-service categories.

Source: Texas Sales Tax Permit FAQ

Common Texas Sales Tax Exemptions

Texas exempts several common categories of purchases from sales and use tax when the statutory requirements are met.

• Basic grocery food products such as flour, sugar, bread, milk, eggs, fruits and vegetables
• Qualifying sales for resale
• Certain prescription and medical items
• Qualifying agricultural and timber-production purchases
• Specific purchases by exempt organizations or government entities

Not every item sold by a grocery store is exempt. Clothing, books, pet products, beauty items and many household goods remain taxable.

Source: Texas Grocery and Convenience Store Taxability

Texas Sales Tax vs. Use Tax

Texas use tax applies when a taxable item or taxable service is stored, used or consumed in Texas and sufficient Texas sales tax was not collected.

The state and local use tax rates are the same as the corresponding sales tax rates. A purchaser can receive credit for qualifying sales or use tax legally paid to another state.

Source: Texas Use Tax

Texas Remote Seller Economic Nexus

Texas provides a safe harbor for remote sellers with less than $500,000 in total Texas revenue during the preceding 12 calendar months.

A remote seller that exceeds the $500,000 safe harbor must obtain a Texas sales tax permit and begin collecting state and local use tax no later than the first day of the fourth month after the threshold is exceeded.

Remote sellers can generally collect the actual destination local tax or elect the Texas single local use tax rate of 1.75% when eligible. The single local rate is not available to marketplace providers collecting for marketplace sellers.

Source: Texas Remote Sellers

Texas Marketplace Sales

Marketplace providers can be responsible for collecting Texas sales and use tax on sales they facilitate for marketplace sellers.

A Texas marketplace seller can still need its own sales tax permit because physical presence in Texas creates a registration obligation. Sales collected by the marketplace provider are reported differently from direct taxable sales.

Businesses that sell both through marketplaces and through their own websites should separate facilitated sales from direct sales in their records.

Who Needs a Texas Sales Tax Permit?

A business generally needs a Texas sales and use tax permit when it is engaged in business in Texas and sells, rents or leases taxable tangible personal property or provides taxable services.

Out-of-state businesses can also need a permit after exceeding the remote seller revenue threshold. Texas does not charge a fee for the permit, though a security bond can be required in some situations.

Permit holders must collect tax on taxable sales, report and pay tax on time, maintain adequate records and file required returns even when a reporting period has no taxable sales.

Source: Texas Sales Tax Permit FAQ

Texas Sales Tax Filing Due Dates

Texas sales and use tax reports are commonly filed monthly, quarterly or annually depending on the account assignment.

The Comptroller adjusts due dates when the normal date falls on a weekend or legal holiday. Texas published 2026 due dates for sales and use tax throughout the year.

Source: Texas 2026 Reporting Due Dates

Source: Texas Sales and Use Tax