The tax on electronics in Texas is the ordinary sales tax: 6.25% to the state, plus up to 2% in local tax, for a combined rate that tops out at 8.25%.1Texas Comptroller of Public Accounts. Sales and Use Tax There is no separate electronics tax, no recycling fee, and no surcharge. A $1,000 laptop carries between $62.50 and $82.50 in tax depending on where the sale happens, and the same math applies whether you buy it in a store or order it online.
What Rate Applies to Your Purchase
Texas Tax Code Section 151.051 imposes the 6.25% state rate on every retail sale of a taxable item.2State of Texas. Texas Tax Code Section 151.051 – Sales Tax Imposed Electronics qualify as “tangible personal property,” a category that broadly covers anything you can see, touch, or measure, and that explicitly includes computer programs.3State of Texas. Texas Tax Code Section 151.009 – Tangible Personal Property In practice that means smartphones, laptops, desktops, tablets, televisions, monitors, printers, gaming consoles, and prewritten software are all taxed at the full rate, whether the software comes on a disc or by download.
Local jurisdictions layer their own tax on top of the state rate. Cities, counties, transit authorities, and special purpose districts can each take a share, but state law caps the local portion at 2%, so no single address can be taxed above 8.25%.1Texas Comptroller of Public Accounts. Sales and Use Tax Most major Texas metros sit at or near the ceiling; smaller towns and unincorporated areas sometimes fall below it.
The rate that applies depends on where the sale takes place. For an in-store purchase, that’s the store’s address. For an online order, it’s usually your shipping address. The Texas Comptroller publishes a Sales Tax Rate Locator you can search by address to pull the exact combined rate before you buy.4Texas Comptroller of Public Accounts. Local Sales and Use Tax Frequently Asked Questions
Online and Out-of-State Orders
Buying online does not get you out of Texas tax. A remote seller whose total Texas revenue exceeds $500,000 over the preceding 12 months must register for a Texas sales tax permit and collect state and local tax on orders shipped into the state.5Texas Comptroller of Public Accounts. Remote Sellers That threshold captures essentially every national electronics retailer.
Smaller third-party sellers on platforms like Amazon or eBay are covered a different way. Texas requires marketplace providers to collect and remit sales tax on every sale made through their platform, regardless of the individual seller’s size or location.6Texas Comptroller of Public Accounts. Marketplace Providers and Marketplace Sellers The old gap that let shoppers avoid tax by picking a small out-of-state vendor is effectively closed.
When No One Collects, You Owe Use Tax
If you do buy a taxable item and no Texas tax gets charged, the obligation shifts to you. You owe use tax at the same combined rate that would have applied at your location. Individuals without a sales tax permit report it on Form 01-156. If you owe less than $1,000 for the year, the return is due by January 20 of the following year; once you hit $1,000, payment is due by the 20th of the month after you cross that threshold.7Texas Comptroller of Public Accounts. Use Tax For consumer electronics this comes up mostly with private-party sales or orders from very small sellers with no Texas presence.
Do Any Sales Tax Holidays Cover Electronics?
Mostly no, and this is where shoppers lose money by assuming otherwise. Texas runs three sales tax holidays each year, and none of them exempts a laptop, tablet, smartphone, or television.
Back-to-School Weekend
The 2026 back-to-school holiday runs August 7 through 9 and exempts clothing, footwear, and school supplies priced under $100. Computers, tablets, and software are specifically excluded.8Texas Comptroller of Public Accounts. Sales Tax Holiday A backpack for an elementary or secondary student qualifies; the laptop in the same cart does not.
Energy Star Weekend
The 2026 Energy Star holiday runs May 23 through 25. It covers household appliances only: air conditioners up to $6,000, refrigerators up to $2,000, ceiling fans, light bulbs, clothes washers, dishwashers, and dehumidifiers.9Texas Comptroller of Public Accounts. ENERGY STAR Sales Tax Holiday Computer monitors and smart home devices do not qualify even when they carry an Energy Star label.
Emergency Preparation Weekend
The 2026 emergency preparedness holiday runs April 25 through 27 and does cover a narrow slice of electronics. Portable, self-powered radios (including two-way and weather band radios) and portable light sources like flashlights and lanterns qualify if priced under $75.10Texas Comptroller of Public Accounts. Emergency Preparation Supplies Sales Tax Holiday Useful for a weather radio, not useful for a phone.
If You’re Buying for Business
Texas has no state income tax, so there is no state-level deduction for business electronics purchases. The savings are federal.
Section 179 of the Internal Revenue Code lets a business immediately deduct the full purchase price of qualifying equipment, including computers, servers, and off-the-shelf software, instead of depreciating it over years. For tax year 2025, the maximum deduction is $1,250,000.11Internal Revenue Service. Instructions for Form 4562 The equipment has to be used for business more than 50% of the time.
For smaller purchases, the de minimis safe harbor election lets you deduct items costing $2,500 or less per invoice (or $5,000 if your business has audited financial statements) without capitalizing and depreciating them.12Internal Revenue Service. Tangible Property Final Regulations A freelancer who buys a $600 tablet or a $1,200 monitor can expense the whole thing in the year of purchase. You make the election annually by attaching a statement to your return.
No Recycling Fee, No Excise Tax
Some states add charges on top of sales tax when you buy electronics. California, for instance, collects an e-waste recycling fee of $4 to $6 on screens larger than four inches. Texas does not. There is also no federal excise tax on consumer electronics such as phones, computers, or televisions.13Internal Revenue Service. Excise Tax The only tax on your receipt will be the standard state and local sales tax.