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Dates, authorities and limits

Each changing Texas number has a responsible source

Rates, thresholds, local values and report-year instructions can change on different schedules. Check the dated source before acting.

Checked 2026-08-17

Local Sales and Use Tax Collection: A Guide for Sellers

6.25 percent state rate, 2 percent local cap, 8.25 percent combined cap, sourcing boundary.

Open Texas Comptroller of Public Accounts
Checked 2026-08-17

Standard Presumptive Value on Private-Party Transactions

greater-of tax base, 80 percent of SPV, private-party scope, certified-appraisal boundary.

Open Texas Comptroller of Public Accounts