The Texas state sales tax rate is 6.25% in 2026. When county and city taxes are added, the combined rate ranges from 6.25% in areas with no local additions up to 8.25% in the highest-taxed jurisdictions. The most populated areas of Texas — including Harris County — have a combined rate of 8.25%.
Texas has no state income tax and uses sales tax as a major revenue source. The maximum combined rate is capped at 8.25% by state law. Texas exempts most food and prescription drugs from sales tax.
💡 Quick Reference: $100 purchase in Texas at the average combined rate costs approximately $107.25 after tax. Use the calculator above to find the exact amount for any county or city in Texas.
Groceries in Texas are most grocery food is exempt from Texas sales tax. Clothing purchases are taxable at full rate. Prescription drugs and medical devices are generally exempt from sales tax in Texas, as they are in most US states.
Common Texas Sales Tax Exemptions
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Prescription Medicine
Prescription drugs are fully exempt from Texas sales tax.
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Grocery Food
Unprepared groceries are most grocery food is exempt from Texas sales tax in Texas.
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Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
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Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in Texas.
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Clothing
Clothing is taxable at full rate in Texas.
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Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does Texas Sales Tax Work?
Sales tax in Texas is collected at the point of purchase by retailers and remitted to the Texas Department of Revenue. The total rate you pay is the sum of the Texas state rate (6.25%) plus any applicable county and city rates in your location.
Businesses with a physical presence in Texas — including offices, warehouses, or employees — have sales tax nexus and must collect and remit Texas sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in Texas annual sales or 200+ Texas transactions must also register and collect Texas sales tax even without a physical presence.
📅 Texas Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the Texas Department of Revenue based on your sales volume. File and pay online through the Texas state tax portal.
The Texas state sales tax rate is 6.25% in 2026. With county and city additions, combined rates range from 6.25% to 8.25% depending on your location. The most common combined rate in populated Texas counties is around 7.25%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in Texas are most grocery food is exempt from Texas sales tax. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate Texas sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in Harris County at 8.25%: $200 × 0.825 = $16.50 in sales tax, making the total $216.50. Or simply use the free Texas sales tax calculator at the top of this page.
Yes, if you meet Texas’s economic nexus threshold. Remote sellers must collect and remit Texas sales tax if they have $100,000 or more in Texas sales or 200+ separate Texas transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in Texas.
Most services are not subject to Texas sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in Texas — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the Texas Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in Texas is 8.25%, which occurs in areas with the maximum local tax additions on top of the 6.25% state base rate. The lowest rate is the state base rate of 6.25% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of Texas.