The sales tax on guns in Texas is the same as on most other retail purchases: a 6.25% state rate plus up to 2% in local taxes, for a maximum combined rate of 8.25%.1Texas Comptroller of Public Accounts. Sales and Use Tax That applies to handguns, rifles, shotguns, and ammunition sold by a licensed dealer. A few related rules — on shipping, online sales, private transfers, and safety gear — change what you actually pay at the register.
How the Rate Breaks Down
Texas Tax Code Section 151.051 imposes the 6.25% state sales tax on every taxable item sold in Texas.2State of Texas. Texas Tax Code 151.051 – Sales Tax Imposed Firearms and ammunition both qualify as taxable tangible personal property.
Cities, counties, transit authorities, and special districts can layer their own sales tax on top, capped in combination at 2% under Texas Tax Code Section 321.101.3State of Texas. Texas Tax Code 321.101 – Tax Authorized Most Texans live somewhere that hits the ceiling. On a $1,000 rifle at 8.25%, that’s $82.50 in tax. In a rural area with fewer local taxing entities, the total can be lower.
Shipping Charges Get Taxed Too
If a retailer charges you for shipping, Texas treats that charge as part of the taxable sales price, even when it appears as a separate line item.4Cornell Law Institute. 34 Texas Administrative Code 3.303 – Transportation and Delivery Charges Order a $900 pistol online with $40 shipping, and sales tax applies to the full $940. Plan on paying tax on whatever the seller bills you for delivery.
Buying Online or Out of State
Large online marketplaces are required to collect Texas sales tax at checkout. Texas Tax Code Section 151.0242 puts that duty on marketplace providers, who must collect and remit both state and local tax on transactions they facilitate.5Texas Constitution and Statutes. Texas Tax Code 151.0242 – Marketplace Providers and Marketplace Sellers Amazon, eBay, and similar sites are covered.6Texas Comptroller of Public Accounts. Marketplace Providers and Marketplace Sellers
When the seller doesn’t collect Texas tax, you still owe use tax at the same rate on any taxable item you bring into the state, reported directly to the Comptroller.7Texas Comptroller of Public Accounts. Use Tax
FFL Transfer Fees
Federal law requires an out-of-state firearm purchase to be shipped to a Texas Federal Firearms License holder for the actual transfer. Dealers typically charge $25 to $75 to handle the paperwork. Because the Texas dealer isn’t selling you the gun, that standalone transfer fee is generally not treated as part of a taxable sale under the Comptroller’s position.
The gun itself is a different story. If the out-of-state seller didn’t collect Texas tax, use tax is still owed on the firearm’s price, and the FFL handling the transfer has no obligation to collect it for you. Reporting that use tax is on the buyer.7Texas Comptroller of Public Accounts. Use Tax
Private Sales Between Individuals
Selling a personal firearm to another individual is usually tax-free under Texas’s “occasional sale” exemption. Texas Tax Code Section 151.304 exempts sales by people who don’t regularly sell goods at retail and don’t hold a sales tax permit.8Texas Constitution and Statutes. Texas Tax Code 151.304 – Occasional Sales The buyer owes no sales or use tax either.
The exemption comes with conditions. The item has to have been bought originally for personal use, the seller can’t hold a sales tax permit, the sale can’t go through a broker or auctioneer (online auctions are excepted), and the seller’s total receipts from these sales must stay under $3,000 in a calendar year.9Texas Administrative Code. 34 Texas Administrative Code 3.316 – Occasional Sales Someone regularly flipping firearms crosses from private seller to dealer and needs a sales tax permit.
Firearm Safety Equipment Is Exempt
Texas doesn’t charge sales tax on firearm safety equipment. Texas Tax Code Section 151.3131 exempts gun safes, lock boxes, barrel locks, trigger locks, firearm safety training manuals, and other items designed to keep a firearm safely handled or stored.10State of Texas. Texas Tax Code 151.3131 – Firearm Safety Equipment There’s no price cap, so even a several-thousand-dollar gun safe qualifies.11Texas Comptroller of Public Accounts. Texas Sales and Use Tax Frequently Asked Questions – Firearm Safety
At the 8.25% rate, tax on a $1,200 gun safe would run close to $100. If you’re buying a firearm and a safe together, ask the retailer to list them separately on the receipt so the exemption is applied correctly.
Federal Excise Tax Built Into the Price
State sales tax is only part of the picture. Under 26 U.S.C. § 4181, the federal government imposes an excise tax on manufacturers and importers: 10% of the manufacturer’s sale price on pistols and revolvers, and 11% on rifles, shotguns, and all ammunition.12Office of the Law Revision Counsel. 26 USC 4181 – Imposition of Tax13Alcohol and Tobacco Tax and Trade Bureau. Firearms and Ammunition Taxes and Tax Exemptions You won’t see this on your receipt because it’s collected upstream, but it’s embedded in the retail price.
NFA Items After the 2026 Change
If you’re buying a suppressor, short-barreled rifle, or other item regulated under the National Firearms Act, the federal tax picture changed on January 1, 2026. P.L. 119-21 reduced the NFA transfer and manufacturing tax to $0 for all NFA firearms except machineguns and destructive devices.14Congress.gov. The National Firearms Act and P.L. 119-21 – Issues for Congress Before that, every NFA transfer carried a $200 federal stamp fee.
The $200 tax still applies to machineguns and destructive devices, and the $0 rate doesn’t remove other NFA steps: ATF approval, a background check, and a tax stamp form are still required before you can take possession. Texas sales tax still applies to the retail price of NFA items at the standard combined rate.
No Tax Holiday Covers Firearms
Texas holds an annual back-to-school sales tax holiday in August, but firearms don’t qualify. The exemption under Texas Tax Code Section 151.326 covers only clothing and footwear priced under $100, plus a defined list of school supplies.15State of Texas. Texas Tax Code 151.32616Cornell Law Institute. 34 Texas Administrative Code 3.365 – Sales Tax Holiday – Clothing, Shoes and School Supplies Guns, ammunition, optics, and hunting gear are taxed at the full combined rate every day of the year.