Texas Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 20th day of the month.
• Other: Quarterly (due by 20th day of the month following the end of the quarter), if monthly tax is under $500 ($1,500 quarterly); annually (due by January 20), if less than $1,000 in annual tax.
• Administration:
  State Comptroller
  Taxpayer Assistance
  P.O. Box 13528
  Austin, TX 78711
  Phone: 1-800-252-5555