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.

What is Texas' Sales Tax

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 CountyTotal Texas Sales Tax RateTexas State Sales Tax Rate
Anderson County Sales Tax8.25%6.25%
Andrews County Sales Tax8.25%6.25%
Angelina County Sales Tax8.25%6.25%
Aransas County Sales Tax8.25%6.25%
Archer County Sales Tax8.25%6.25%
Armstrong County Sales Tax6.75%6.25%
Atascosa County Sales Tax8.25%6.25%
Austin County Sales Tax6.75%6.25%
Bailey County Sales Tax8.25%6.25%
Bandera County Sales Tax6.75%6.25%
Bastrop County Sales Tax8.25%6.25%
Baylor County Sales Tax8.25%6.25%
Bee County Sales Tax8.25%6.25%
Bell County Sales Tax8.25%6.25%
Bexar County Sales Tax8.25%6.25%
Blanco County Sales Tax8.25%6.25%
Borden County Sales Tax6.25%6.25%
 Bosque County Sales Tax6.75%6.25%
 Bowie County Sales Tax8.25%6.25%
 Brazoria County Sales Tax8.25%6.25%
 Brazos County Sales Tax8.25%6.25%
 Brewster County Sales Tax8.25%6.25%
Briscoe County Sales Tax8.25%6.25%
 Brooks County Sales Tax8.25%6.25%
Brown County Sales Tax8.25%6.25%
 Burleson County Sales Tax8.25%6.25%
Burnet County Sales Tax8.25%6.25%
 Caldwell County Sales Tax8.25%6.25%
Calhoun County Sales Tax8.25%6.25%
Callahan County Sales Tax7.25%6.25%
Cameron County Sales Tax8.25%6.25%
 Camp County Sales Tax6.75%6.25%
Carson County Sales Tax8.25%6.25%
Cass County Sales Tax8.25%6.25%
 Castro County Sales Tax8.25%6.25%
Chambers County Sales Tax8.25%6.25%
 Cherokee County Sales Tax8.25%6.25%
 Childress County Sales Tax8.25%6.25%
Clay County Sales Tax8.25%6.25%
Cochran County Sales Tax7.75%6.25%
Coke County Sales Tax8.25%6.25%
Coleman County Sales Tax8.25%6.25%
Collin County Sales Tax8.25%6.25%
Collingsworth County Sales Tax8.25%6.25%
Colorado County Sales Tax8.25%6.25%
Comal County Sales Tax8.25%6.25%
Comanche County Sales Tax8.25%6.25%
Concho County Sales Tax6.75%6.25%
 Cooke County Sales Tax8.25%6.25%
Coryell County Sales Tax8.25%6.25%
Cottle County Sales Tax8.25%6.25%
Crane County Sales Tax8.25%6.25%
Crockett County Sales Tax6.25%6.25%
Crosby County Sales Tax8.25%6.25%
Culberson County Sales Tax8%6.25%
Dallam County Sales Tax8.25%6.25%
Dallas County Sales Tax8.25%6.25%
 Dawson County Sales Tax8.25%6.25%
De Witt County Sales Tax8.25%6.25%
 Deaf Smith County Sales Tax8.25%6.25%
 Delta County Sales Tax7.25%6.25%
Denton County Sales Tax8.25%6.25%
 Dickens County Sales Tax8.25%6.25%
 Dimmit County Sales Tax8.25%6.25%
Donley County Sales Tax8.25%6.25%
Duval County Sales Tax8.25%6.25%
Eastland County Sales Tax8.25%6.25%
Ector County Sales Tax8.25%6.25%
Edwards County Sales Tax6.75%6.25%
 El Paso County Sales Tax8.25%6.25%
Ellis County Sales Tax8.25%6.25%
 Erath County Sales Tax8.25%6.25%
 Falls County Sales Tax8.25%6.25%
 Fannin County Sales Tax8.25%6.25%
 Fayette County Sales Tax6.75%6.25%
Fisher County Sales Tax8.25%6.25%
Floyd County Sales Tax8%6.25%
Foard County Sales Tax8%6.25%
Fort Bend County Sales Tax8.25%6.25%
 Franklin County Sales Tax6.75%6.25%
Freestone County Sales Tax8.25%6.25%
 Frio County Sales Tax8.25%6.25%
Gaines County Sales Tax8.25%6.25%
Galveston County Sales Tax8.25%6.25%
Garza County Sales Tax8.25%6.25%
 Gillespie County Sales Tax6.75%6.25%
Glasscock County Sales Tax6.25%6.25%
Goliad County Sales Tax6.25%6.25%
 Gonzales County Sales Tax8.25%6.25%
Gray County Sales Tax8.25%6.25%
Grayson County Sales Tax8.25%6.25%
 Gregg County Sales Tax8.25%6.25%
 Grimes County Sales Tax6.75%6.25%
 Guadalupe County Sales Tax8.25%6.25%
 Hale County Sales Tax8.25%6.25%
Hall County Sales Tax8.25%6.25%
 Hamilton County Sales Tax8.25%6.25%
Hansford County Sales Tax8.25%6.25%
 Hardeman County Sales Tax8.25%6.25%
Hardin County Sales Tax8.25%6.25%
Harris County Sales Tax8.25%6.25%
Harrison County Sales Tax8.25%6.25%
Hartley County Sales Tax6.25%6.25%
Haskell County Sales Tax8.25%6.25%
Hays County Sales Tax8.25%6.25%
Hemphill County Sales Tax8.25%6.25%
Henderson County Sales Tax8.25%6.25%
Hidalgo County Sales Tax8.25%6.25%
Hill County Sales Tax8.25%6.25%
Hockley County Sales Tax8.25%6.25%
 Hood County Sales Tax8.25%6.25%
 Hopkins County Sales Tax8.25%6.25%
 Houston County Sales Tax8.25%6.25%
Howard County Sales Tax8.25%6.25%
Hudspeth County Sales Tax7.25%6.25%
 Hunt County Sales Tax8.25%6.25%
Hutchinson County Sales Tax8.25%6.25%
Irion County Sales Tax6.25%6.25%
Jack County Sales Tax6.25%6.25%
 Jackson County Sales Tax8.25%6.25%
Jasper County Sales Tax8.25%6.25%
 Jeff Davis County Sales Tax8.25%6.25%
 Jefferson County Sales Tax8.25%6.25%
Jim Hogg County Sales Tax8.25%6.25%
 Jim Wells County Sales Tax8.25%6.25%
Johnson County Sales Tax8.25%6.25%
Jones County Sales Tax8.25%6.25%
Karnes County Sales Tax8.25%6.25%
Kaufman County Sales Tax8.25%6.25%
 Kendall County Sales Tax8.25%6.25%
Kenedy County Sales Tax6.25%6.25%
Kent County Sales Tax7.25%6.25%
 Kerr County Sales Tax8.25%6.25%
Kimble County Sales Tax8.25%6.25%
King County Sales Tax6.25%6.25%
Kinney County Sales Tax7.25%6.25%
Kleberg County Sales Tax8.25%6.25%
Knox County Sales Tax8.25%6.25%
La Salle County Sales Tax8.25%6.25%
 Lamar County Sales Tax8.25%6.25%
Lamb County Sales Tax8.25%6.25%
 Lampasas County Sales Tax8.25%6.25%
Lavaca County Sales Tax8.25%6.25%
 Lee County Sales Tax8.25%6.25%
 Leon County Sales Tax6.75%6.25%
 Liberty County Sales Tax8.25%6.25%
Limestone County Sales Tax8.25%6.25%
Lipscomb County Sales Tax7.75%6.25%
 Live Oak County Sales Tax8.25%6.25%
Llano County Sales Tax8.25%6.25%
Loving County Sales Tax6.25%6.25%
 Lubbock County Sales Tax8.25%6.25%
Lynn County Sales Tax8.25%6.25%
 Madison County Sales Tax6.75%6.25%
 Marion County Sales Tax6.75%6.25%
Martin County Sales Tax6.25%6.25%
 Mason County Sales Tax7.25%6.25%
Matagorda County Sales Tax8.25%6.25%
 Maverick County Sales Tax8.25%6.25%
 Mcculloch County Sales Tax8.25%6.25%
 Mclennan County Sales Tax8.25%6.25%
Mcmullen County Sales Tax6.25%6.25%
 Medina County Sales Tax8.25%6.25%
 Menard County Sales Tax6.75%6.25%
 Midland County Sales Tax8%6.25%
 Milam County Sales Tax8.25%6.25%
Mills County Sales Tax8.25%6.25%
 Mitchell County Sales Tax8.25%6.25%
Montague County Sales Tax8.25%6.25%
Montgomery County Sales Tax8.25%6.25%
Moore County Sales Tax8.25%6.25%
 Morris County Sales Tax8.25%6.25%
Motley County Sales Tax8.25%6.25%
 Nacogdoches County Sales Tax8.25%6.25%
 Navarro County Sales Tax8.25%6.25%
Newton County Sales Tax6.25%6.25%
Nolan County Sales Tax8.25%6.25%
Nueces County Sales Tax8.25%6.25%
Ochiltree County Sales Tax8.25%6.25%
 Oldham County Sales Tax8.25%6.25%
 Orange County Sales Tax8.25%6.25%
 Palo Pinto County Sales Tax8.25%6.25%
Panola County Sales Tax8.25%6.25%
Parker County Sales Tax8.25%6.25%
Parmer County Sales Tax8.25%6.25%
Pecos County Sales Tax8.25%6.25%
 Polk County Sales Tax8.25%6.25%
 Potter County Sales Tax8.25%6.25%
Presidio County Sales Tax8.25%6.25%
 Rains County Sales Tax6.75%6.25%
 Randall County Sales Tax8.25%6.25%
Reagan County Sales Tax8.25%6.25%
 Real County Sales Tax6.75%6.25%
 Red River County Sales Tax8.25%6.25%
 Reeves County Sales Tax8.25%6.25%
Refugio County Sales Tax8.25%6.25%
Roberts County Sales Tax8.25%6.25%
Robertson County Sales Tax8.25%6.25%
Rockwall County Sales Tax8.25%6.25%
 Runnels County Sales Tax8.25%6.25%
Rusk County Sales Tax8.25%6.25%
 Sabine County Sales Tax6.75%6.25%
San Augustine County Sales Tax6.75%6.25%
San Jacinto County Sales Tax7.25%6.25%
San Patricio County Sales Tax8.25%6.25%
San Saba County Sales Tax8.25%6.25%
Schleicher County Sales Tax8.25%6.25%
Scurry County Sales Tax8.25%6.25%
Shackelford County Sales Tax8.25%6.25%
Shelby County Sales Tax6.75%6.25%
Sherman County Sales Tax6.25%6.25%
 Smith County Sales Tax8.25%6.25%
Somervell County Sales Tax6.25%6.25%
Starr County Sales Tax8.25%6.25%
Stephens County Sales Tax8.25%6.25%
Sterling County Sales Tax6.25%6.25%
Stonewall County Sales Tax8.25%6.25%
Sutton County Sales Tax8.25%6.25%
 Swisher County Sales Tax8.25%6.25%
Tarrant County Sales Tax8.25%6.25%
Taylor County Sales Tax8.25%6.25%
 Terrell County Sales Tax7.75%6.25%
Terry County Sales Tax8.25%6.25%
Throckmorton County Sales Tax8.25%6.25%
 Titus County Sales Tax8.25%6.25%
 Tom Green County Sales Tax8.25%6.25%
Travis County Sales Tax8.25%6.25%
Trinity County Sales Tax6.25%6.25%
 Tyler County Sales Tax8.25%6.25%
 Upshur County Sales Tax8.25%6.25%
Upton County Sales Tax7.75%6.25%
 Uvalde County Sales Tax8.25%6.25%
 Val Verde County Sales Tax8.25%6.25%
Van Zandt County Sales Tax8.25%6.25%
 Victoria County Sales Tax8.25%6.25%
 Walker County Sales Tax8.25%6.25%
Waller County Sales Tax8.25%6.25%
Ward County Sales Tax8.25%6.25%
 Washington County Sales Tax8.25%6.25%
 Webb County Sales Tax8.25%6.25%
 Wharton County Sales Tax8.25%6.25%
Wheeler County Sales Tax8%6.25%
Wichita County Sales Tax8.25%6.25%
 Wilbarger County Sales Tax8.25%6.25%
Willacy County Sales Tax8.25%6.25%
Williamson County Sales Tax8.25%6.25%
Wilson County Sales Tax8%6.25%
Winkler County Sales Tax8.25%6.25%
 Wise County Sales Tax8.25%6.25%
 Wood County Sales Tax6.75%6.25%
Yoakum County Sales Tax7.75%6.25%
 Young County Sales Tax8.25%6.25%
 Zapata County Sales Tax8.25%6.25%
Zavala County Sales Tax8.25%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.