What special sales tax rates or excise layers apply in Texas?

No separately verified special-rate category is published in the current member-state register for this jurisdiction. Product-specific research observations remain available below.

What does the Texas research say about data processing?

The corpus contains one data processing observation. The research observation says the observed treatment is percentage split; with amount aware required; a 6.25% state rate; local interaction: ordinary local stack; sourcing: special. Texas treats data processing as an enumerated taxable service, with 20 percent of the charge exempt and multistate use requiring allocation. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.

What does the Texas research say about professional service?

The corpus contains one professional service observation under these researched conditions: sale context: professional knowledge with computer as tool. The research observation says the observed treatment is excluded from base; with no rate; a 0% state rate; local interaction: no local rate; sourcing: standard situs. Applying professional knowledge while merely using a computer as a tool is not taxable data processing. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.

What does the Texas research say about general tangible personal property?

The corpus contains one general tangible personal property observation. The research observation says the observed treatment is included in base; with general rate lookup; a 6.25% state rate; local interaction: ordinary local stack; sourcing: standard situs. Texas imposes 6.25 percent state sales and use tax on most retail sales, with combined local tax up to 2 percent. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.

Texas Sales & Use Tax 2026: Rates, Filing & Forms

Q: Does Texas have a statewide sales tax?

State sales and use tax plus city, county, transit, and special-purpose districts Texas local layers are capped at a combined 2%, but origin, destination, place-of-business, and remote-seller rules determine which jurisdictions share that amount.

How Texas's system is organized

Texas local layers are capped at a combined 2%, but origin, destination, place-of-business, and remote-seller rules determine which jurisdictions share that amount.

The headline rate is only the beginning

The state rate is 6.25%, with a maximum general combined rate of 8.25%. Address-level jurisdiction stacks and the local cap must be validated together.

Why location data matters

Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding are useful evidence, but none should silently substitute for the jurisdiction rule that controls the transaction.

Rules that can change the answer

Product identity should be established before a rate is selected. In Texas, examples that deserve their own rule path include:

data processing has a partial exemption
manufacturing exemptions cover qualifying machinery and consumables
local tax sourcing for internet and remote sales requires seller-role analysis

These are examples, not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.

Beyond three headline examples

The underlying research inventory contains 6 Texas treatment records across 6 product families. The inventory includes effective-date, evidence, rate-class, local-interaction, and sourcing fields. Its breadth is not a claim that every observed treatment is active in production: unresolved or independently unreviewed records remain non-operative.

6treatment records

6product families

data processingprofessional servicerentalsaasservice

Explore all 6 Texas research recordsSearch treatment, rate, local, sourcing, evidence, and effective-date fields

Search this state's rule research

6 of 6 records shown

general tangible personal propertyordinary

Research observation — independent review required

Texas imposes 6.25 percent state sales and use tax on most retail sales, with combined local tax up to 2 percent.

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
State rate: 6.25%
Taxable base: retail sales price
Local interaction: ordinary local stack
Sourcing: standard situs
Evidence required: standard transaction record and official local stack
Effective-window status: current authority verified start not pinned
Runtime boundary: effective start and official local effective windows required

Before operational use: pin governing effective start; build city county transit and special-district effective windows; independent review

State authority research source

rentalordinary

Research observation — independent review required

Texas applies sales and use tax to leases and rentals of most goods, with state and local components.

Identity or conditions: rented product: tangible personal property

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
State rate: 6.25%
Taxable base: taxable lease or rental charge
Local interaction: ordinary local stack
Sourcing: special
Evidence required: rented product charge components and rental sourcing
Effective-window status: current authority verified start not pinned
Runtime boundary: rental boundary special sourcing and local windows required

Before operational use: pin governing effective start; encode rental sourcing and exemptions; build local effective windows; independent review

State authority research source

data processingamount aware

Research observation — independent review required

Texas treats data processing as an enumerated taxable service, with 20 percent of the charge exempt and multistate use requiring allocation.

Treatment: percentage split
Rate application: amount aware required
Rate class: amount aware
State rate: 6.25%
Taxable percentage: 8000%
Exempt percentage: 2000%
Taxable base: eighty percent of data processing charge subject to state and local rate
Local interaction: ordinary local stack
Sourcing: special
Evidence required: data processing scope charge allocation and customer use locations
Effective-window status: current authority verified start not pinned
Runtime boundary: percentage split service boundary sourcing and local windows required

Before operational use: pin governing effective start; encode data-processing boundary; implement percentage split and multistate allocation; build local windows; independent review

State authority research source 1 State authority research source 2

saasamount aware

Research observation — independent review required

Texas includes software-as-a-service and application service providers within taxable data processing, with the data-processing partial exemption.

Treatment: percentage split
Rate application: amount aware required
Rate class: amount aware
State rate: 6.25%
Taxable percentage: 8000%
Exempt percentage: 2000%
Taxable base: eighty percent of saas charge subject to state and local rate
Local interaction: ordinary local stack
Sourcing: special
Evidence required: saas or application service scope charge allocation and use locations
Effective-window status: current authority verified start not pinned
Runtime boundary: percentage split saas boundary sourcing and local windows required

Before operational use: pin governing effective start; adjudicate SaaS and data-processing boundary; implement percentage split and multistate allocation; build local windows; independent review

State authority research source 1 State authority research source 2

professional serviceno rate

Research observation — independent review required

Applying professional knowledge while merely using a computer as a tool is not taxable data processing.

Identity or conditions: sale context: professional knowledge with computer as tool

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: nonenumerated professional service excluded
Local interaction: no local rate
Sourcing: standard situs
Evidence required: professional service scope and computer tool boundary
Effective-window status: current authority verified start not pinned
Runtime boundary: professional knowledge and data processing boundary required

Before operational use: pin governing effective start; encode professional-service versus data-processing boundary; independent review

State authority research source

serviceunresolved

Research observation — independent review required

Texas taxes enumerated services rather than services generically; an unclassified service cannot inherit the general goods rate.

Treatment: unresolved
Rate application: special rate required
Rate class: unresolved
Taxable base: only enumerated services taxable
Local interaction: unresolved
Sourcing: unresolved
Evidence required: exact service enumeration and sourcing
Effective-window status: overview requires service by service matrix
Runtime boundary: generic service treatment forbidden

Before operational use: build complete enumerated service matrix; pin effective windows by service; independent review

State authority research source

A temporary rule is still a real rule

Texas administers recurring holidays for back-to-school items, emergency-preparation supplies, and qualifying ENERGY STAR or water-efficient products, each with separate rules.

Holiday logic must check the event window, item definition, price cap, transaction timing, local participation, exchanges, and rain checks—not simply turn off tax for an entire state.

Working with 01-114

The principal repository-tracked return is 01-114. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.

How to file Texas sales tax: 2026 due dates, frequencies, and forms →

Tracked form version: Rev.8-25/41
Paper filing posture: taxpayer specific
Account data required: state tax account number, filing frequency

Repository-verified workflow outputs

Worksheet for portal entry

Collected by a marketplace does not mean invisible

Marketplace reporting is handled conservatively; the applicable current rule and account posture must be established before a seller return is changed.

Tracked reporting locationItem 1 Total Texas Sales / Item 2 Taxable Sales

Seller registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately. Prophit keeps those facts attached to the return treatment instead of dropping marketplace transactions from the record.

Texas Sales and Use Tax Exemption Certification (Form 01-339, back)

The repository tracks Texas Sales and Use Tax Exemption Certification (Form 01-339, back) and supports generation from reviewed fields. Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.

Certificates are evidence, not a blanket switch

A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population, then monitored for expiration or changed facts.

State-specific knowledge, carried into the workflow

Prophit currently structures Texas transaction data for worksheet for portal entry. Availability is kept separate from customer credentials, state acceptance, and direct transmission authority.

See how Prophit.ai compares to other options in the sales tax software buyer's guide.

Research coverageInventory tracked6 treatment records across 6 product families

Jurisdiction logicEvidence-gatedState, local, sourcing, and special-regime facts require current situs evidence

Workflow outputAvailableWorksheet for portal entry

Direct transmissionAuthority-gatedNot represented by this public guide as authorized or available

Product availability varies by jurisdiction and customer configuration. Workflow support does not by itself establish registration, filing authority, credentials, agency acceptance, or tax advice.

Start with the authority

This guide is grounded in the repository's reviewed filing, marketplace, certificate, and tax-authority records. Rules change; confirm the current source and effective period before acting.

Reviewed and current as of August 22, 2026

Texas Sales Tax Guide

What people ask about Texas sales tax

How Texas's system is organized

The headline rate is only the beginning

Rules that can change the answer

Beyond three headline examples

A temporary rule is still a real rule

Working with 01-114

Collected by a marketplace does not mean invisible

Texas Sales and Use Tax Exemption Certification (Form 01-339, back)

State-specific knowledge, carried into the workflow

Start with the authority

What people ask about Texas sales tax

How Texas's system is organized

The headline rate is only the beginning

Rules that can change the answer

Beyond three headline examples

A temporary rule is still a real rule

Working with 01-114

Collected by a marketplace does not mean invisible

Texas Sales and Use Tax Exemption Certification (Form 01-339, back)

State-specific knowledge, carried into the workflow

Start with the authority

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