The sales tax rate in Irving, TX is 8.25%. That rate applies to most retail purchases, leases, and rentals of tangible goods and taxable services inside the city limits, and it’s the highest combined rate Texas law allows.
Where the 8.25% Goes
Three taxing authorities share the rate you pay at an Irving register:
- State of Texas: 6.25%, the base rate applied statewide to taxable sales, leases, and rentals.1Texas Comptroller of Public Accounts. Sales and Use Tax
- City of Irving: 1.0%, the full municipal sales tax authorized under Texas Tax Code Chapter 321.2Texas Comptroller of Public Accounts. Texas Sales and Use Tax Rates
- Dallas Area Rapid Transit: 1.0%, dedicated to regional public transit. Irving is one of 13 DART member cities.3Dallas Area Rapid Transit. Facts About Dallas Area Rapid Transit
Texas caps combined local sales tax at 2.0%, and Irving’s city and DART levies already sit at that ceiling. No other local taxing authority can add to the rate.4Texas Comptroller of Public Accounts. Local Sales and Use Tax Collection – A Guide for Sellers
What Gets Taxed at 8.25% in Irving
Most physical goods carry the full rate. Clothing, electronics, furniture, appliances, building materials, and household items are all taxable, and the same rate applies when you lease or rent tangible property instead of buying it.1Texas Comptroller of Public Accounts. Sales and Use Tax
Certain services are taxable too. Data processing, information services, and landscaping are among the ones consumers run into most often. Hiring someone to mow, trim, or maintain your yard is generally taxable work, with narrow exceptions for self-employed individuals who have no employees and gross receipts of $5,000 or less over the prior four quarters, and for landscaping tied to new residential construction.5Texas Comptroller of Public Accounts. Taxable Services Nonresidential real property repair and remodeling is taxable; routine maintenance is not.
What’s Exempt
Groceries
Unprepared food you’d cook at home is tax-free. Bread, milk, eggs, fruits, vegetables, sugar, and similar staples all qualify. Prepared food and restaurant meals stay taxable — the exemption covers groceries only.6Texas Comptroller of Public Accounts. Grocery and Convenience Stores
Medicine and Medical Equipment
Prescription drugs dispensed by a licensed practitioner are exempt. Over-the-counter medicines carrying a federal Drug Facts panel are also exempt. Hearing aids, prosthetic devices, corrective lenses, hospital beds, and related medical supplies are typically exempt as well, often without a prescription.6Texas Comptroller of Public Accounts. Grocery and Convenience Stores
Manufacturing Inputs
Businesses that manufacture tangible personal property for sale can buy qualifying machinery, equipment, and consumables tax-free when the item is necessary and essential to the process and causes a physical or chemical change in the product. Hand tools, janitorial supplies, and office equipment do not qualify.7Texas Comptroller of Public Accounts. Manufacturing Exemptions
Sales Tax Holidays
Texas runs four sales tax holidays each year, all on weekends.8Texas Comptroller of Public Accounts. Sales Tax Holidays Frequently Asked Questions The best known is the back-to-school weekend, which in 2026 runs August 7–9. During that window, most clothing, footwear, school supplies, and backpacks priced under $100 are tax-free, whether purchased in a store, online, or by catalog from a seller doing business in Texas.9Texas Comptroller of Public Accounts. Sales Tax Holiday Other weekends cover emergency preparedness supplies and energy- and water-saving products. Items have to meet the Comptroller’s specific definitions to qualify.
Online and Out-of-State Purchases
When you buy a taxable item from a seller that doesn’t charge Texas sales tax, you owe use tax at the same 8.25% combined rate. The tax is calculated on where you first receive, store, or use the item, and shipping and handling charges are included in the taxable amount.10Texas Comptroller of Public Accounts. Online Orders – Texas Purchasers and Sellers
If you already paid sales tax to another state on the same purchase, you can credit that amount against what Texas would charge. Individuals without a sales tax permit report use tax on Form 01-156. Some remote sellers collect a flat 1.75% local use tax rate rather than Irving’s actual 1.0% local rate; if that happens, you can request a refund of the difference from the Comptroller.10Texas Comptroller of Public Accounts. Online Orders – Texas Purchasers and Sellers
If You’re Collecting the Tax
Any business selling or leasing tangible personal property or providing taxable services in Texas needs a sales tax permit from the Comptroller. There is no fee to apply.11Texas Comptroller of Public Accounts. Texas Sales and Use Tax Frequently Asked Questions Once permitted, you’ll collect the 8.25% Irving rate on qualifying sales, file returns on the schedule the Comptroller assigns, and remit what you’ve collected. Filing and paying on time earns a 0.5% discount on the tax you collect, with an added 1.25% available to businesses that prepay.1Texas Comptroller of Public Accounts. Sales and Use Tax Late filers face penalties starting at 5% and a flat $50 per late report, with interest accruing after 61 days.12Texas Comptroller of Public Accounts. Penalties for Past Due Taxes