Who is required to hold a Texas Sales and Use Tax Permit and how can I obtain one?

State Sales and Use Tax is imposed on all retail sales, leases and rentals of most goods, as well as taxable services. Texas cities, counties, transit authorities and special purpose districts have the option of imposing an additional local sales tax for a combined total of state and local taxes of 8.25% The requirement to obtain a Texas sales and use tax permit applies to individuals as well as corporations, firms, partnerships, and all other legal entities who are engaged in business in Texas and engage in retail sales, leases and rentals of most goods, as well as taxable services. Information on obtaining a permit, on-line registration, or contacting your local field office is available from the Texas Comptroller of Public Accounts.

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