Texas Sales Tax Registration

In Texas it is called the Sales and Use Tax Permit. The Texas Comptroller of Public Accounts issues it.

Who has to register in Texas, how to apply, what it costs, how long it takes, and what you file once you have it.

Texas sales tax registration at a glance

What it is called: Sales and Use Tax Permit; Number issued: Texas taxpayer number (11 digits).
Who issues it: Texas Comptroller of Public Accounts; Apply online through Comptroller eSystems (Apply for Permit). Paper form: Form AP-201.
State fee: No state fee; No fee for the permit. The Comptroller may require a security bond, and can require one later from a permit holder who becomes delinquent.
Processing time: 2 to 3 weeks; The Comptroller says to allow 2 to 3 weeks to receive the permit. The paper AP-201 says about four weeks. A temporary permit exists only to give an applicant time to post required security, not as an instant number.
Remote seller threshold: $500,000 in sales; Measurement period: preceding twelve calendar months. In effect since October 1, 2019.
Filing frequency: Monthly, quarterly or yearly; Monthly by default. Quarterly if the taxpayer owes less than $500 a month or $1,500 a quarter. Yearly, with Comptroller authorization, if state tax is less than $1,000 a year. A quarterly prepayment option also exists (Tax Code 151.424).
State rate: 6.25%; Up to 2% local tax, for a maximum combined rate of 8.25%; remote sellers may elect a single local use tax rate (1.75%).

How to register in Texas

Where to apply: Apply online with the Texas Comptroller of Public Accounts. Comptroller eSystems (Apply for Permit)
Application form: Form AP-201, Texas Application for Sales Tax Permit and/or Use Tax Permit. Form AP-201 (PDF)
What you need: SSN for a sole owner (applicants without one must use paper AP-201); FEIN or SSNs for partners; Texas Secretary of State file number for corporations and LLCs; NAICS code.
What the application covers: Sales tax, use tax, 9-1-1 emergency communications fees, prepaid wireless 9-1-1 fee and off-road heavy-duty diesel equipment surcharge.
How long it takes: The Comptroller says to allow 2 to 3 weeks to receive the permit. The paper AP-201 says about four weeks. A temporary permit exists only to give an applicant time to post required security, not as an instant number.
What it costs: No fee for the permit. The Comptroller may require a security bond, and can require one later from a permit holder who becomes delinquent.
Renewal: The permit has no renewal. It is valid only for the holder and the place of business shown on it, cannot be transferred, and can be suspended or revoked for noncompliance.

After you register

How often you file: Monthly, quarterly or yearly. Monthly by default. Quarterly if the taxpayer owes less than $500 a month or $1,500 a quarter. Yearly, with Comptroller authorization, if state tax is less than $1,000 a year. A quarterly prepayment option also exists (Tax Code 151.424).
Due date: 20th of the month after the period (quarterly: April 20, July 20, October 20, January 20; yearly: January 20).
Periods with no sales: You still file a return for every period, even with no sales.
Prepayments: Optional: a 1.25% discount for prepaying, on top of the 0.5% timely filing discount.
Rates and sourcing: The state rate is 6.25%. Up to 2% local tax, for a maximum combined rate of 8.25%; remote sellers may elect a single local use tax rate (1.75%). Sourcing: origin for in-state sellers (local tax follows the seller's place of business); destination for out-of-state sellers.
Late returns: 5% of the tax due if late, plus another 5% after 30 days (minimum $1), and a flat $50 penalty for each late report even if no tax was due. Interest starts 60 days after the due date.

Texas rules in plain English

In Texas the permit is called a Sales and Use Tax Permit. The Texas Comptroller of Public Accounts issues it. Most businesses apply online through the Comptroller's eSystems. You can also use paper form AP-201, the Texas Application for Sales Tax Permit and/or Use Tax Permit. The Comptroller says to allow 2 to 3 weeks for the permit; the paper form says about four weeks. There is no fee, but the Comptroller can ask for a security bond. You need a permit for each place of business, and you must display it there. Out-of-state sellers with no physical presence need a permit once Texas revenue passes $500,000 in the preceding twelve calendar months. Sellers who sell only through a marketplace that collects Texas tax do not need one. The state rate is 6.25%, and local tax can bring the total to 8.25%. The Comptroller assigns monthly, quarterly or yearly filing based on how much tax you owe. Returns are due on the 20th of the month after the period. The mistake to avoid: skipping a return because you had no sales. Texas charges a $50 penalty for every late report, even when no tax is due.

Sources: Texas Comptroller of Public Accounts · Comptroller eSystems (Apply for Permit) · Form AP-201 (PDF)

More Texas facts

Data processing services, which include software as a service, are taxable in Texas on 80% of the charge; 20% is exempt. Source
A remote seller can elect the single local use tax rate (currently 1.75%) instead of the combined local rate at each delivery address. Marketplace providers and in-state businesses cannot use it. Source
A permit holder must file a return every period, even with no taxable sales or purchases to report. A late report costs a flat $50 penalty even when no tax was due. Source
Applicants must be at least 18; a parent or legal guardian may apply for a minor. A sole owner without a Social Security number must apply on paper form AP-201. Source
The permit must be displayed at the place of business it covers, and a seller needs one for each active place of business. Source

We register you in Texas

Answer a few questions about your business. We prepare your Texas Sales and Use Tax Permit application, file it with the Comptroller, and send you the number. $199 per state. Any state fee is separate.

Start my Texas registration

Texas sales tax registration FAQ

Do I need to register for Texas sales tax?

A seller engaged in business in Texas, for example through an office, warehouse or other location, in-state representatives, or property in the state, must hold a permit for each active place of business (Tex. Tax Code 151.107, 151.201). Sellers with no physical presence must register after $500,000 in sales in Texas (measurement period: preceding twelve calendar months).

How long does it take to get a Texas Sales and Use Tax Permit?

The Comptroller says to allow 2 to 3 weeks to receive the permit. The paper AP-201 says about four weeks. A temporary permit exists only to give an applicant time to post required security, not as an instant number. Source: AP-201 (Rev. 7-26/31) instructions; Tex. Tax Code 151.252.

What does a Texas Sales and Use Tax Permit cost?

No fee for the permit. The Comptroller may require a security bond, and can require one later from a permit holder who becomes delinquent. Source: Comptroller Sales Tax Permit FAQ; Tex. Tax Code 151.251. Our fee to prepare and file the application is $199.

When do I file Texas sales tax returns?

Filing frequency: monthly, quarterly or yearly. Monthly by default. Quarterly if the taxpayer owes less than $500 a month or $1,500 a quarter. Yearly, with Comptroller authorization, if state tax is less than $1,000 a year. A quarterly prepayment option also exists (Tax Code 151.424). Due date: 20th of the month after the period (quarterly: April 20, July 20, October 20, January 20; yearly: January 20). File a return every period, even with no sales. Source: Tex. Tax Code 151.401, 151.402; 34 TAC 3.286; Comptroller Sales and Use Tax page and Permit FAQ.

Do I need to register in Texas as a remote seller?

Sellers with no physical presence must register after $500,000 in sales in Texas (measurement period: preceding twelve calendar months). Since October 1, 2019 a marketplace provider must collect and remit state and local tax on all sales it processes for marketplace sellers and certify that to them; a remote seller who sells only through such a provider does not need a Texas permit (Tex. Tax Code 151.0242, added by HB 1525). Source: 34 TAC 3.286; Comptroller Remote Sellers page.

What happens if I sell in Texas without a Texas Sales and Use Tax Permit?

Doing business as a retailer without a permit, or after a permit is suspended, is a Class C misdemeanor for a first offense, rising to Class B and Class A for repeat offenses. Each day is a separate offense. Source: Tex. Tax Code 151.708.

Nearby states

This page summarizes Texas sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Texas Comptroller of Public Accounts or your tax adviser. State rules last checked October 2, 2026.