The base sales tax rate in Texas is 6.25%, but this does not universally apply to the whole state of Texas, in fact, there are a variety of different sales tax rates depending on the county you are in. So, the way Texas’ sales tax is calculated is the base rate of 6.25% Texas sales tax throughout the whole state plus the additional percentage rate each county charges, equals the total Texas sales tax rate you will pay or have to collect from your customers if you are a business.
Any retail, gas station/convenience store, or restaurant-related business you visit in Texas should charge you the prevailing rate of Texas’ sales tax according to the county they are located in, and this also includes accommodations such as hotels and motels. While paying sales tax is mostly applicable to the sale of products, it does also apply to some service-related businesses such as hotels, taxi and limo services, sale of admissions, and charges for participation in games and amusement activities. If you are unsure whether your business should collect Texas sales tax, you may want to visit the Texas Comptroller website.
Paying Texas’ sales tax as a consumer is a seamless process that you do not need to worry too much about when visiting a restaurant or retail store, booking a hotel, or taking your car in for a service. On the other hand, as a business owner or someone looking to start a business in Texas, it is a whole different matter. If you are responsible for collecting sales tax from your customers, you need to know exactly what your responsibilities are, and you need to follow the rules of Texas sales tax collection, making sure you pay the State of Texas each month for the total amount of Texas sales tax you collect. In some instances, this may apply to online businesses, and if you participate in the Amazon FBA program, you may be subject to sales tax collection depending on where your products are warehoused and the volume of transactions each month/year.
Texas Sales Tax Rate
The base rate of sales tax in Texas is 6.25%, but the average range of Texas sales tax, including the county sales tax rate, is 7.25%-8.25%. For your convenience, we have included a table below that lists the Texas sales tax rate for each county within the state. The table combines the base Texas sales tax rate of 6.25% and the local county rates to give you a total tax rate for each county.
Texas has a lot of different counties, 254 in total, which is the largest number of counties within a state in the U.S. The Texas sales tax rate for most counties is 2%, which means that most counties, when combined with Texas’ sales tax rate, charge a total of 8.25% sales tax.
What you will find in the U.S., which is different from some other countries, is that when you see the price of a product such as a t-shirt in a retail store, or food on a menu in a restaurant, it is usually plus state and county sales tax. So, when you checkout your items in a store or request the bill (check) at a restaurant, you will likely pay the price you saw on the label or on the menu + state and county sales tax. This often takes foreigners and those not used to this system by surprise because, in many other countries, the price you see is the price you pay, and the price quoted includes any sales tax or value-added tax (VAT).
Texas Sales Tax
To get a basic understanding of how Texas imposes a state sales and use tax on most products and some services purchased in the state you can make a quick calculation of the amount of Texas sales tax you will pay based on the product price and sales tax rate charged within the county you are purchasing from.
So, if you are paying Harris County (Houston) sales tax, the rate would be 8.25%. A $200 product/purchase would cost you $216.50 in total.
State of Texas Sales Tax for Businesses
There is specific terminology surrounding whether, as a business, you need to collect Texas sales tax. This is called “Sales Tax Nexus.” It basically means, does your business have a “significant presence” in the state.
Any of the following criteria may be considered by the state of Texas as qualifying a seller/business to have sales tax nexus:
- If you have a temporary or a permanent location in which you operate directly or through the expertise of an agent. Examples of these locations include a kiosk, offices, distribution center, salesroom, sample room, warehouse, storage place, or any other location where you will be selling taxable products or services.
- Having an employee or business representative sell, deliver, or receive orders for taxable items or services your business will be providing. For example, independent salespersons who are operating on behalf of sales companies, affiliates, or related businesses that accept returns in Texas.
- If you perform services using company employees or subcontractors.
- Selling taxable items, or promoting/selling your services at a flea market, arts and crafts shows, trade days, or festivals.
- Leasing equipment or other personal property to customers, examples of this include a computer server or computer software, this is unless you use the server or software for Internet hosting services.
- Delivery drivers using owned, leased, or company vehicles, usually these are performed by franchisee or licensee employers, who are required to collect sales and use tax in Texas.
- Owners of businesses such as a distribution center, warehouse, or similar locations delivering taxable items sold.
- A place of business that uses facilities, employees, or both to promote the sale of products/services, and those that receive or exchange returned merchandise.
To learn exactly what the Texas Comptroller determines to be sales tax nexus in Texas, head over to their website and see what businesses this applies to and what you are expected to collect from your customers.
Sales Tax in Texas by County
The table below lists the 254 Texas counties that charge sales tax within the state. Texas’ sales tax is based on the base rate plus the county rate and any other special exceptions, so the rates below are indicative of the total Texas sales tax you will pay or have to collect from your customers.
| Texas Sales Tax Rates by County | Total Texas Sales Tax Rate | Texas State Sales Tax Rate |
|---|---|---|
| Anderson County Sales Tax | 8.25% | 6.25% |
| Andrews County Sales Tax | 8.25% | 6.25% |
| Angelina County Sales Tax | 8.25% | 6.25% |
| Aransas County Sales Tax | 8.25% | 6.25% |
| Archer County Sales Tax | 8.25% | 6.25% |
| Armstrong County Sales Tax | 6.75% | 6.25% |
| Atascosa County Sales Tax | 8.25% | 6.25% |
| Austin County Sales Tax | 6.75% | 6.25% |
| Bailey County Sales Tax | 8.25% | 6.25% |
| Bandera County Sales Tax | 6.75% | 6.25% |
| Bastrop County Sales Tax | 8.25% | 6.25% |
| Baylor County Sales Tax | 8.25% | 6.25% |
| Bee County Sales Tax | 8.25% | 6.25% |
| Bell County Sales Tax | 8.25% | 6.25% |
| Bexar County Sales Tax | 8.25% | 6.25% |
| Blanco County Sales Tax | 8.25% | 6.25% |
| Borden County Sales Tax | 6.25% | 6.25% |
| Bosque County Sales Tax | 6.75% | 6.25% |
| Bowie County Sales Tax | 8.25% | 6.25% |
| Brazoria County Sales Tax | 8.25% | 6.25% |
| Brazos County Sales Tax | 8.25% | 6.25% |
| Brewster County Sales Tax | 8.25% | 6.25% |
| Briscoe County Sales Tax | 8.25% | 6.25% |
| Brooks County Sales Tax | 8.25% | 6.25% |
| Brown County Sales Tax | 8.25% | 6.25% |
| Burleson County Sales Tax | 8.25% | 6.25% |
| Burnet County Sales Tax | 8.25% | 6.25% |
| Caldwell County Sales Tax | 8.25% | 6.25% |
| Calhoun County Sales Tax | 8.25% | 6.25% |
| Callahan County Sales Tax | 7.25% | 6.25% |
| Cameron County Sales Tax | 8.25% | 6.25% |
| Camp County Sales Tax | 6.75% | 6.25% |
| Carson County Sales Tax | 8.25% | 6.25% |
| Cass County Sales Tax | 8.25% | 6.25% |
| Castro County Sales Tax | 8.25% | 6.25% |
| Chambers County Sales Tax | 8.25% | 6.25% |
| Cherokee County Sales Tax | 8.25% | 6.25% |
| Childress County Sales Tax | 8.25% | 6.25% |
| Clay County Sales Tax | 8.25% | 6.25% |
| Cochran County Sales Tax | 7.75% | 6.25% |
| Coke County Sales Tax | 8.25% | 6.25% |
| Coleman County Sales Tax | 8.25% | 6.25% |
| Collin County Sales Tax | 8.25% | 6.25% |
| Collingsworth County Sales Tax | 8.25% | 6.25% |
| Colorado County Sales Tax | 8.25% | 6.25% |
| Comal County Sales Tax | 8.25% | 6.25% |
| Comanche County Sales Tax | 8.25% | 6.25% |
| Concho County Sales Tax | 6.75% | 6.25% |
| Cooke County Sales Tax | 8.25% | 6.25% |
| Coryell County Sales Tax | 8.25% | 6.25% |
| Cottle County Sales Tax | 8.25% | 6.25% |
| Crane County Sales Tax | 8.25% | 6.25% |
| Crockett County Sales Tax | 6.25% | 6.25% |
| Crosby County Sales Tax | 8.25% | 6.25% |
| Culberson County Sales Tax | 8% | 6.25% |
| Dallam County Sales Tax | 8.25% | 6.25% |
| Dallas County Sales Tax | 8.25% | 6.25% |
| Dawson County Sales Tax | 8.25% | 6.25% |
| De Witt County Sales Tax | 8.25% | 6.25% |
| Deaf Smith County Sales Tax | 8.25% | 6.25% |
| Delta County Sales Tax | 7.25% | 6.25% |
| Denton County Sales Tax | 8.25% | 6.25% |
| Dickens County Sales Tax | 8.25% | 6.25% |
| Dimmit County Sales Tax | 8.25% | 6.25% |
| Donley County Sales Tax | 8.25% | 6.25% |
| Duval County Sales Tax | 8.25% | 6.25% |
| Eastland County Sales Tax | 8.25% | 6.25% |
| Ector County Sales Tax | 8.25% | 6.25% |
| Edwards County Sales Tax | 6.75% | 6.25% |
| El Paso County Sales Tax | 8.25% | 6.25% |
| Ellis County Sales Tax | 8.25% | 6.25% |
| Erath County Sales Tax | 8.25% | 6.25% |
| Falls County Sales Tax | 8.25% | 6.25% |
| Fannin County Sales Tax | 8.25% | 6.25% |
| Fayette County Sales Tax | 6.75% | 6.25% |
| Fisher County Sales Tax | 8.25% | 6.25% |
| Floyd County Sales Tax | 8% | 6.25% |
| Foard County Sales Tax | 8% | 6.25% |
| Fort Bend County Sales Tax | 8.25% | 6.25% |
| Franklin County Sales Tax | 6.75% | 6.25% |
| Freestone County Sales Tax | 8.25% | 6.25% |
| Frio County Sales Tax | 8.25% | 6.25% |
| Gaines County Sales Tax | 8.25% | 6.25% |
| Galveston County Sales Tax | 8.25% | 6.25% |
| Garza County Sales Tax | 8.25% | 6.25% |
| Gillespie County Sales Tax | 6.75% | 6.25% |
| Glasscock County Sales Tax | 6.25% | 6.25% |
| Goliad County Sales Tax | 6.25% | 6.25% |
| Gonzales County Sales Tax | 8.25% | 6.25% |
| Gray County Sales Tax | 8.25% | 6.25% |
| Grayson County Sales Tax | 8.25% | 6.25% |
| Gregg County Sales Tax | 8.25% | 6.25% |
| Grimes County Sales Tax | 6.75% | 6.25% |
| Guadalupe County Sales Tax | 8.25% | 6.25% |
| Hale County Sales Tax | 8.25% | 6.25% |
| Hall County Sales Tax | 8.25% | 6.25% |
| Hamilton County Sales Tax | 8.25% | 6.25% |
| Hansford County Sales Tax | 8.25% | 6.25% |
| Hardeman County Sales Tax | 8.25% | 6.25% |
| Hardin County Sales Tax | 8.25% | 6.25% |
| Harris County Sales Tax | 8.25% | 6.25% |
| Harrison County Sales Tax | 8.25% | 6.25% |
| Hartley County Sales Tax | 6.25% | 6.25% |
| Haskell County Sales Tax | 8.25% | 6.25% |
| Hays County Sales Tax | 8.25% | 6.25% |
| Hemphill County Sales Tax | 8.25% | 6.25% |
| Henderson County Sales Tax | 8.25% | 6.25% |
| Hidalgo County Sales Tax | 8.25% | 6.25% |
| Hill County Sales Tax | 8.25% | 6.25% |
| Hockley County Sales Tax | 8.25% | 6.25% |
| Hood County Sales Tax | 8.25% | 6.25% |
| Hopkins County Sales Tax | 8.25% | 6.25% |
| Houston County Sales Tax | 8.25% | 6.25% |
| Howard County Sales Tax | 8.25% | 6.25% |
| Hudspeth County Sales Tax | 7.25% | 6.25% |
| Hunt County Sales Tax | 8.25% | 6.25% |
| Hutchinson County Sales Tax | 8.25% | 6.25% |
| Irion County Sales Tax | 6.25% | 6.25% |
| Jack County Sales Tax | 6.25% | 6.25% |
| Jackson County Sales Tax | 8.25% | 6.25% |
| Jasper County Sales Tax | 8.25% | 6.25% |
| Jeff Davis County Sales Tax | 8.25% | 6.25% |
| Jefferson County Sales Tax | 8.25% | 6.25% |
| Jim Hogg County Sales Tax | 8.25% | 6.25% |
| Jim Wells County Sales Tax | 8.25% | 6.25% |
| Johnson County Sales Tax | 8.25% | 6.25% |
| Jones County Sales Tax | 8.25% | 6.25% |
| Karnes County Sales Tax | 8.25% | 6.25% |
| Kaufman County Sales Tax | 8.25% | 6.25% |
| Kendall County Sales Tax | 8.25% | 6.25% |
| Kenedy County Sales Tax | 6.25% | 6.25% |
| Kent County Sales Tax | 7.25% | 6.25% |
| Kerr County Sales Tax | 8.25% | 6.25% |
| Kimble County Sales Tax | 8.25% | 6.25% |
| King County Sales Tax | 6.25% | 6.25% |
| Kinney County Sales Tax | 7.25% | 6.25% |
| Kleberg County Sales Tax | 8.25% | 6.25% |
| Knox County Sales Tax | 8.25% | 6.25% |
| La Salle County Sales Tax | 8.25% | 6.25% |
| Lamar County Sales Tax | 8.25% | 6.25% |
| Lamb County Sales Tax | 8.25% | 6.25% |
| Lampasas County Sales Tax | 8.25% | 6.25% |
| Lavaca County Sales Tax | 8.25% | 6.25% |
| Lee County Sales Tax | 8.25% | 6.25% |
| Leon County Sales Tax | 6.75% | 6.25% |
| Liberty County Sales Tax | 8.25% | 6.25% |
| Limestone County Sales Tax | 8.25% | 6.25% |
| Lipscomb County Sales Tax | 7.75% | 6.25% |
| Live Oak County Sales Tax | 8.25% | 6.25% |
| Llano County Sales Tax | 8.25% | 6.25% |
| Loving County Sales Tax | 6.25% | 6.25% |
| Lubbock County Sales Tax | 8.25% | 6.25% |
| Lynn County Sales Tax | 8.25% | 6.25% |
| Madison County Sales Tax | 6.75% | 6.25% |
| Marion County Sales Tax | 6.75% | 6.25% |
| Martin County Sales Tax | 6.25% | 6.25% |
| Mason County Sales Tax | 7.25% | 6.25% |
| Matagorda County Sales Tax | 8.25% | 6.25% |
| Maverick County Sales Tax | 8.25% | 6.25% |
| Mcculloch County Sales Tax | 8.25% | 6.25% |
| Mclennan County Sales Tax | 8.25% | 6.25% |
| Mcmullen County Sales Tax | 6.25% | 6.25% |
| Medina County Sales Tax | 8.25% | 6.25% |
| Menard County Sales Tax | 6.75% | 6.25% |
| Midland County Sales Tax | 8% | 6.25% |
| Milam County Sales Tax | 8.25% | 6.25% |
| Mills County Sales Tax | 8.25% | 6.25% |
| Mitchell County Sales Tax | 8.25% | 6.25% |
| Montague County Sales Tax | 8.25% | 6.25% |
| Montgomery County Sales Tax | 8.25% | 6.25% |
| Moore County Sales Tax | 8.25% | 6.25% |
| Morris County Sales Tax | 8.25% | 6.25% |
| Motley County Sales Tax | 8.25% | 6.25% |
| Nacogdoches County Sales Tax | 8.25% | 6.25% |
| Navarro County Sales Tax | 8.25% | 6.25% |
| Newton County Sales Tax | 6.25% | 6.25% |
| Nolan County Sales Tax | 8.25% | 6.25% |
| Nueces County Sales Tax | 8.25% | 6.25% |
| Ochiltree County Sales Tax | 8.25% | 6.25% |
| Oldham County Sales Tax | 8.25% | 6.25% |
| Orange County Sales Tax | 8.25% | 6.25% |
| Palo Pinto County Sales Tax | 8.25% | 6.25% |
| Panola County Sales Tax | 8.25% | 6.25% |
| Parker County Sales Tax | 8.25% | 6.25% |
| Parmer County Sales Tax | 8.25% | 6.25% |
| Pecos County Sales Tax | 8.25% | 6.25% |
| Polk County Sales Tax | 8.25% | 6.25% |
| Potter County Sales Tax | 8.25% | 6.25% |
| Presidio County Sales Tax | 8.25% | 6.25% |
| Rains County Sales Tax | 6.75% | 6.25% |
| Randall County Sales Tax | 8.25% | 6.25% |
| Reagan County Sales Tax | 8.25% | 6.25% |
| Real County Sales Tax | 6.75% | 6.25% |
| Red River County Sales Tax | 8.25% | 6.25% |
| Reeves County Sales Tax | 8.25% | 6.25% |
| Refugio County Sales Tax | 8.25% | 6.25% |
| Roberts County Sales Tax | 8.25% | 6.25% |
| Robertson County Sales Tax | 8.25% | 6.25% |
| Rockwall County Sales Tax | 8.25% | 6.25% |
| Runnels County Sales Tax | 8.25% | 6.25% |
| Rusk County Sales Tax | 8.25% | 6.25% |
| Sabine County Sales Tax | 6.75% | 6.25% |
| San Augustine County Sales Tax | 6.75% | 6.25% |
| San Jacinto County Sales Tax | 7.25% | 6.25% |
| San Patricio County Sales Tax | 8.25% | 6.25% |
| San Saba County Sales Tax | 8.25% | 6.25% |
| Schleicher County Sales Tax | 8.25% | 6.25% |
| Scurry County Sales Tax | 8.25% | 6.25% |
| Shackelford County Sales Tax | 8.25% | 6.25% |
| Shelby County Sales Tax | 6.75% | 6.25% |
| Sherman County Sales Tax | 6.25% | 6.25% |
| Smith County Sales Tax | 8.25% | 6.25% |
| Somervell County Sales Tax | 6.25% | 6.25% |
| Starr County Sales Tax | 8.25% | 6.25% |
| Stephens County Sales Tax | 8.25% | 6.25% |
| Sterling County Sales Tax | 6.25% | 6.25% |
| Stonewall County Sales Tax | 8.25% | 6.25% |
| Sutton County Sales Tax | 8.25% | 6.25% |
| Swisher County Sales Tax | 8.25% | 6.25% |
| Tarrant County Sales Tax | 8.25% | 6.25% |
| Taylor County Sales Tax | 8.25% | 6.25% |
| Terrell County Sales Tax | 7.75% | 6.25% |
| Terry County Sales Tax | 8.25% | 6.25% |
| Throckmorton County Sales Tax | 8.25% | 6.25% |
| Titus County Sales Tax | 8.25% | 6.25% |
| Tom Green County Sales Tax | 8.25% | 6.25% |
| Travis County Sales Tax | 8.25% | 6.25% |
| Trinity County Sales Tax | 6.25% | 6.25% |
| Tyler County Sales Tax | 8.25% | 6.25% |
| Upshur County Sales Tax | 8.25% | 6.25% |
| Upton County Sales Tax | 7.75% | 6.25% |
| Uvalde County Sales Tax | 8.25% | 6.25% |
| Val Verde County Sales Tax | 8.25% | 6.25% |
| Van Zandt County Sales Tax | 8.25% | 6.25% |
| Victoria County Sales Tax | 8.25% | 6.25% |
| Walker County Sales Tax | 8.25% | 6.25% |
| Waller County Sales Tax | 8.25% | 6.25% |
| Ward County Sales Tax | 8.25% | 6.25% |
| Washington County Sales Tax | 8.25% | 6.25% |
| Webb County Sales Tax | 8.25% | 6.25% |
| Wharton County Sales Tax | 8.25% | 6.25% |
| Wheeler County Sales Tax | 8% | 6.25% |
| Wichita County Sales Tax | 8.25% | 6.25% |
| Wilbarger County Sales Tax | 8.25% | 6.25% |
| Willacy County Sales Tax | 8.25% | 6.25% |
| Williamson County Sales Tax | 8.25% | 6.25% |
| Wilson County Sales Tax | 8% | 6.25% |
| Winkler County Sales Tax | 8.25% | 6.25% |
| Wise County Sales Tax | 8.25% | 6.25% |
| Wood County Sales Tax | 6.75% | 6.25% |
| Yoakum County Sales Tax | 7.75% | 6.25% |
| Young County Sales Tax | 8.25% | 6.25% |
| Zapata County Sales Tax | 8.25% | 6.25% |
| Zavala County Sales Tax | 8.25% | 6.25% |
Texas Comptroller Contact Details
Most communication with the Texas Comptroller of Public Accounts can be conducted through their online services which are available 24/7, or via telephone which is possible between the hours of 8:00 am – 5 am (central time) Monday through to Friday (with the exception of national and state holidays). Here are the main contact methods:
Comptroller of Public Accounts Headquarters
Here is the main address for the Texas Comptroller of Public Accounts:
Lyndon B. Johnson State Office Building
111 East 17th Street
Austin, Texas 78774
Telephone: 800-531-5441 (after calling this you will be directed to the specific Texas taxes section of the Texas Comptroller).
Website: https://comptroller.texas.gov/
Here is the mailing address for the Texas Comptroller:
Texas Comptroller of Public Accounts
P.O. Box 13528, Capitol Station
Austin, Texas 78711-3528
Various online services are available 24/7 on the website, including electronically filing a return, making a payment, setting up payment plans, checking the status of a refund, or making a general inquiry on your account. If you would like to email the Texas Comptroller directly, you must specifically find the email address on the website for the department you would like to contact. Based on the location of your business, the Texas sales tax rate is different. To search for the rate applicable to the location of your business, visit the Texas Sales Tax Rate Locator and input your street address, city, and zip code.
