Texas Sales Tax Basics: Rate, Nexus, and Filing
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Overview
For businesses in Texas, the sales tax setup is easier to manage when you know the main pieces. Here's a clear overview.
Who administers it
Texas sales tax is administered by the Texas Comptroller of Public Accounts.
State and local rates
The WGA page lists Texas's statewide base sales tax rate as 6.25%. Local rates can stack on top and are generally based on the delivery address.
Economic nexus
For sales tax, nexus means a business may have enough activity or connection in the state that its responsibilities should be reviewed. For remote sellers, the WGA page lists Texas's economic nexus threshold as $500,000 in sales.
Filing frequency
The WGA page notes that filing may be monthly, quarterly, or annually, depending on liability. The key is to keep collected tax and the filing schedule aligned in the books.
How we help
White Glove Accounting helps keep the books organized so sales tax activity and filing records are easier to review.
Texas sales tax at a glance
- Administered by
- Texas Comptroller of Public Accounts
- Statewide base rate
- 6.25%, with local rates on top
- Economic nexus
- $500,000 in sales
- Filing frequency
- Monthly, quarterly, or annually by liability
Watch for: Remote sellers may elect a single local use tax rate instead of tracking every jurisdiction. The franchise tax is a separate annual filing.
Rates and thresholds as of August 2026. They change, so verify anything time-sensitive with the Texas Comptroller of Public Accounts.
Read the Texas bookkeeping guideWant your Texas sales tax kept current?
We track taxable sales, reconcile collected tax, and prepare and file Texas sales tax returns on the schedule the Texas Comptroller of Public Accounts assigns you. Tell us about your business and we'll send a written scope and price.
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White Glove Accounting is a bookkeeping firm — not a licensed CPA firm, public accountancy firm, or registered tax preparer. We keep your books clean so your CPA or tax preparer can do their job.