To pay Texas sales tax online, log into the Comptroller’s free Webfile portal at comptroller.texas.gov, enter your gross sales, taxable sales, and tax collected for the reporting period, then submit payment by electronic check or credit card before the 20th of the month following the period.1Texas Comptroller. File and Pay Filing on time also earns a small discount on what you owe, so there’s a real reason not to wait until the last day.
What to Have Ready Before You Log In
Webfile needs two credentials: your 11-digit Texas Taxpayer ID, assigned when you first registered with the Comptroller,2Texas Comptroller. Identify Taxpayer and your Webfile number, an access code with two letters followed by six digits (for example, RT666666). The Webfile number is printed in the upper-left corner of the tax return the Comptroller mails you and on most official notices.3Texas Comptroller. Create a Webfile Account Step-by-Step
Have your sales records for the period pulled up, and have your bank’s routing and account numbers within reach if you plan to pay by electronic check.
When Your Return Is Due
Texas sales tax returns are due on the 20th of the month after your reporting period ends. Most businesses file monthly. If you consistently owe less than $500 per month, or $1,500 per quarter, you qualify as a quarterly filer, with returns due January 20, April 20, July 20, and October 20.4Texas Comptroller. Due Dates for Taxes, Fees and Information Reports When the 20th falls on a weekend or federal holiday, the deadline moves to the next business day.
The Comptroller sets your filing frequency based on expected tax liability when you get your permit and can reassign you later if your volume changes.
Entering Your Sales Figures
Webfile asks for three core numbers: total gross sales (every transaction before exemptions), taxable sales (the portion actually subject to tax), and total tax you collected from customers.5Texas Comptroller. Sales and Use Tax The statewide rate is 6.25%, and local jurisdictions can add up to 2% for a maximum combined rate of 8.25%.6Texas Comptroller. Local Sales and Use Tax Frequently Asked Questions The return separates the state portion from the local portion, so you need to know which local rate applies.
Getting the Local Allocation Right
Texas generally bases local sales tax on the seller’s location, not the buyer’s. If a customer buys from your store, you charge the local rate where the store sits. If the order is received at your Texas location but shipped from a different Texas location, you charge the rate where it shipped from.7Texas Comptroller. Local Sales and Use Tax Collection – A Guide for Sellers If you ship into a jurisdiction with a higher local rate than your own, you may owe the difference as local use tax.
Cities, counties, transit authorities, and special-purpose districts each receive their share based on what you report, so misallocation isn’t a harmless error.
Handling Tax-Exempt Sales
Sales to resellers, nonprofits, and government agencies reduce your taxable sales figure, but only if you have a properly completed exemption certificate on file. Texas accepts Form 01-339, and each certificate must include the buyer’s name and address, a description of what was purchased, the reason for the exemption, the buyer’s signed and dated signature, and your name and address as the seller.8Legal Information Institute. 34 Texas Admin Code 3.287 – Exemption Certificates
Keep certificates for at least four years from the date of the sale. Without one, the Comptroller presumes the sale was taxable, and you’d owe the tax plus penalties if audited. Collecting certificates at the time of sale, not after, is where audits are won or lost.
Reconcile your internal records against the Webfile figures before moving to payment. Webfile allows adjustments for documented returns and discounts from the period.
Paying: Electronic Check or Credit Card
After you review the return, Webfile takes you to the payment screen. Two options cover most businesses.
Electronic check (ACH debit) draws the funds directly from your bank account using your routing and account numbers. There are no extra fees, and you can post-date the payment up to the due date, which is useful if you file early but want the money to leave later.1Texas Comptroller. File and Pay
Credit card payments go through Visa, Mastercard, Discover, or American Express, with a non-refundable processing fee: $1.00 for payments up to $100, or 2.25% of the payment plus $0.25 for anything over $100. On a $5,000 tax bill, that fee runs about $112.75.9Texas Comptroller. Pay with Credit Card Electronic check is almost always the cheaper route for a meaningful tax bill.
Businesses that paid $500,000 or more in sales tax during the prior state fiscal year (September 1 through August 31) must use TEXNET, the Comptroller’s high-volume electronic funds transfer system, rather than the standard Webfile payment options. The threshold applies across all tax types.10Texas Comptroller. TEXNET and Electronic Payment of Taxes and Fees
Save the Confirmation
Once you submit, Webfile shows a summary page with a confirmation number. Print it or save it as a PDF. That confirmation is your proof of on-time filing if the Comptroller ever asks. Keep it with your sales records and exemption certificates for at least four years.
The On-Time Filing Discount
Texas gives businesses that file and pay on time a discount of 0.5% of the tax due, claimed right on the return. Businesses that prepay estimated tax for the next quarter can claim an additional 1.25%.5Texas Comptroller. Sales and Use Tax The discount only applies when both filing and payment land by the due date. Miss by a day and you lose it.
Zero-Sales Periods Still Require a Return
Even if you made no sales during a period, you still have to file. Texas requires the report every period regardless of whether tax is owed.11Texas Comptroller. Filing a Zero Report Skipping a zero return triggers the $50 late-report fee, and repeated failures can lead the Comptroller to suspend your sales tax permit.12Texas Comptroller. Penalties for Past Due Taxes
Penalties for Filing Late
Late penalties escalate on a set schedule:
- 1 to 30 days late: 5% penalty on the tax due.
- Over 30 days late: 10% penalty.
- After the Comptroller sends a formal notice: an additional 10% stacks on, bringing the total to 20%.
- Late-report fee: $50 per late return, even if no tax was owed.
Interest begins accruing 61 days after the due date on top of any penalties. Continued nonresponse to Comptroller notices can lead to liens, permit suspension, and criminal charges.12Texas Comptroller. Penalties for Past Due Taxes For a business owing $10,000, the swing between filing on time and filing a day late is $50 in discount plus $500 in penalty: a $550 gap for missing the 20th.