| Texas Taxes |
Texas Taxes and Tax Rates
The chart below provides a quick overview of tax rates for all taxes administered by the Comptroller. You can find detailed information such as forms, publications, statutes, rules and more on any of these taxes by clicking the tax type in the chart.
| Tax | Rate |
|---|---|
| 911 Emergency Service Fee | $0.50 per month for each local exchange access line or equivalent local exchange access line |
| 911 Wireless Emergency Service Fee | $0.50 per month for each wireless telecommunications connection |
| 911 Equalization Charge | 1% of the customer's intrastate long-distance charges each month |
| Automobile Theft Prevention Authority Assessment | $1 per motor vehicle year |
| Automotive Oil Sales Fee | $0.01 per quart of automotive oil imported or sold in Texas |
| Battery Sales Fee | $2 per battery of less than 12 volts. $3 per battery with a capacity of 12 volts or more |
| Boat and Boat Motor | 6 1/4% (.0625) of sales price less trade in allowance |
| Cement Production Tax | $0.55 per ton or $0.0275 for each 100 pounds or fraction of 100 pounds of taxable cement |
| Cigarette Tax | For a conventional package of 20 cigarettes, the tax is $1.41 cents per pack. For a package of 25 cigarettes, the tax is $1.76 cents per pack |
| Cigar and Tobacco Products Tax | Cigars
|
| Cigarette and Tobacco Products Outdoor Advertising Fee | 10% (.10) of the gross sales price of any outdoor advertising of cigarettes or tobacco products in Texas |
| Coastal Protection Fee | $0.02 per barrel of crude oil or condensate |
| Coin Operated Machines Tax | Registration certificate: $150; occupation tax permit: $60; general business license: $200 for 50 or fewer machines, $400 for 51-200 machines, $500 for 201 or more machines; import license: $500; repair license: $50 |
| Controlled Substances Tax | Marihuana: $3.50 per gram, 4 oz. minimum; Other Substances: $200 per gram, 7 g. minimum; $2000 per 50 dosage units, 50 minimum, 50 unit increment |
| Crude Oil Production Tax | Oil production tax: 4.6% (.046) of market value of oil |
| Diesel Fuel | $0.20 per gallon of diesel fuel |
| Fireworks Tax | 2% (in addition to sales tax) |
| Franchise (Corporate and Bank) | Greater of .25% (.0025) per year of privilege period of net taxable capital or 4.5% (.0450) of net taxable earned surplus. For the initial report, the net taxable capital rate is prorated over the initial period |
| Gasoline | $0.20 per gallon of gasoline |
| Hotel Occupancy Tax | 6% (.06) of the cost of a room |
| Inheritance Tax | Texas portion of the maximum allowed federal credit for state death tax |
| Insurance Maintenance Tax | Varies each year as adopted by the Texas Department of Insurance and the Texas Workers' Compensation Commission |
| Insurance Premium Tax (Independently procured, Surplus Lines and Unauthorized) | 4.85% (.0485) of taxable premiums |
| Insurance Premium Tax (Licensed Insurers) | Life, Accident and Health insurers: 1.75% (.0175) Property and Casualty insurers: 1.6% (.016) Reciprocal or Interinsurance Exchanges: 1.7% (.017) Title insurers: 1.35% (.0135) |
| International Fuels Tax Agreement | Tax rate is set by each of the member jurisdictions. Interstate carriers based in Texas report fuel tax paid in all member jurisdictions |
| Liquefied Gas Tax | $0.15 per gallon; Prepaid users: based on mileage and registered gross weight of vehicle |
| Loan Administration Fee | $0.50 of each administrative fee charged for a secondary mortgage loan; $1 of each administrative fee charged for a non-real property loan |
| Manufactured Housing Sales and Use Tax | 5% of 65% or .0325 of the sales price stated on invoice |
| Miscellaneous Gross Receipts Tax | Percentage of gross receipts from business done in incorporated cities and towns, according to population:
|
| Mixed Beverage Tax | 14% (.14) of gross receipts |
| Motor Vehicle Gross Rental Receipts | 10% (for contracts of 1-30 days) of gross receipts, less discount and separately stated fees for insurance, fuel, and damage assessments. 6 1/4% (.0625) for contracts exceeding 30 days but no longer than 180 days |
| Motor Vehicle Sales and Use Tax | 6 1/4% (.0625) of sales price less trade in allowance |
| Motor Vehicle Seller-Financed Sales Tax | 6 1/4 % (.0625) of gross receipts |
| Motor Vehicle Registration Surcharge | 10% of the total fees due for the registration of the truck-tractor or commercial motor vehicles |
| Motor Vehicle Surcharge | The rate for model years 1996 and earlier is 2.5 percent of the total consideration paid for the vehicle, while the rate for model years 1997 and later is 1 percent |
| Natural Gas Production Tax | Gas: 7.5% (.075) of market value of gas. Condensate Production Tax: 4.6% (.046) of market value of gas |
| Office of Public Insurance Counsel Assessment | Property and Casualty insurers: $.057 per policy in force at year end Life, Accident, and Health insurers: $.057 per initial policy or certificate of coverage placed in force during the year Health Maintenance Organizations: $.057 per initial policy or certificate of coverage placed in force during the year Title insurers: $.057 per new owner policy written during the calendar year |
| Oil Well Service Tax | 2.42% (.0242) of taxable services |
| Oyster Sales Fee | $1 per 300 pound barrel of oysters taken from Texas waters |
| Pari-Mutuel Tax | Horse and Greyhound 1% for live pools in excess of $100 million but less than $200 million 2% for live pools in excess of $200 million but less than $300 million 3% for live pools in excess of $300 million but less than $400 million 4% for live pools in excess of $400 million but less than $500 million 5% for live pools in excess of $500 million 1% for simulcast pools (same species and cross species) |
| Petroleum Products Delivery Fee | Varies according to the net total gallons of all petroleum products withdrawn: $10.00: Less than 2,500 $20.00: 2,500 but less than 5,000 $30.00: 5,000 but less than 8,000 $40.00: 8,000 but less than 10,000 $20.00: Each 5,000 gallon increment on 10,000 gallons or more |
| Public Utility Gross Receipts Assessment | 1/6 of 1% (.001667) of gross receipts from rates charged to the ultimate customers in Texas |
| Retail Charge Account Delinquency Fee | $0.50 for each delinquency charge in excess of $10 |
| Retaliatory Tax | If the aggregate tax, assessment, and fee burden of another state exceeds the aggregate burden in Texas based on the same amount of premium writings, a retaliatory tax is imposed equal to the difference between the states |
| Sales and Use Tax | State - 6 1/4% (.0625) City - 1% (.01) - 2% (.02), depending on local rate. County - 1/2% (.005) - 1.5% (.015), depending on local rate. Transit - 1/4 % (.0025) - 1% (.01), depending on local rate. Special Purpose Districts - 1/8% (.00125) - 2% (.02), depending on local rate |
| School Fund Benefit Fee | .04875 per gallon |
| Sulphur Production Tax | $1.03 per long ton of sulphur produced |
| Texas Emissions Reduction Plan Surcharge | 2% (in addition to sales tax) on the sales or lease price of off-road, heavy duty diesel equipment |
| Telecommunications Infrastructure Fund | 1.25% (.0125) of receipts from taxable telecommunications services that are subject to sales tax |
| Volunteer Fire Department Assistance Fund Assessment | Rate is set based on the premium volume each year to generate $15 million in revenue |
|
Susan Combs |
Window on State Government |