Texas imposes a state sales tax on all retail sales, leases and rentals of most goods, as well as taxable services such as Amusement services like movie theaters, circuses and concerts, Cable and Satellite services, Data Processing Services and more.
Texas cities, counties, transit authorities and special purpose districts have the option of imposing an additional local sales tax for a combined state and local tax rate of up to 8 1/4% (.0825).
If you are not sure whether your business is subject to paying sales tax on the products you sell or the services you provide we will help you gain an understanding. Once it is determined that your company is required to pay sales tax to the state we will help you through the process of applying for a sales tax permit and filing the necessary Sales Tax Reports. Depending upon the amount of sales tax owed will determine whether your Sales Tax Reports will be due monthly, quarterly, or annually.
Listed below are the due dates for each type of filing.
- Taxpayers who file quarterly have reports due on:
- April 20 to report Jan. – March
- July 20 to report April – June
- Oct. 20 to report July – Sept.
- Jan. 20 to report Oct – Dec.
- Taxpayers who file monthly have a report due on the 20th of the month following the reporting month.
- For example, the April sales tax report is due May 20.
- The Comptroller can authorize taxpayers with an established filing history of paying less than $1000 per year in state sales tax to file yearly reports. The Comptroller will notify taxpayers who qualify.
- Taxpayers who file yearly have a report due on Jan. 20 to report sales for the previous year.
- Taxpayers required to pay electronically via TEXNET must initiate their payment by 6 p.m. CST on the last banking business day prior to the due date in order for the payment to be considered timely.
- If a due date falls on a Saturday, Sunday or legal holiday, the next working day becomes the due date.
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