Reference data as of August 2026. Rates, thresholds, and agency names change — verify anything time-sensitive against the current authority before relying on it. We name agencies but do not link to third-party sites.
- Sales tax administered by
- Texas Comptroller of Public Accounts
- Statewide base rate
- 6.25% — local rates stack on top and are generally sourced to the delivery address.
- Economic nexus (remote sellers)
- $500,000 in sales
- Filing cadence
- Monthly, quarterly, or annually by liability
- Employer / payroll registration
- Texas Workforce Commission
- Entity registration
- Texas Secretary of State
- What trips people up
- Remote sellers may elect a single local use tax rate instead of tracking every jurisdiction. The franchise tax is a separate annual filing.
- Other business tax
- Franchise Tax. Calculated on taxable margin rather than on profit, with a no-tax-due revenue threshold that is adjusted periodically. Even below the threshold there is generally an annual report to file, and missing it puts the entity out of good standing with the Secretary of State.
What Texas levies instead
Calculated on taxable margin rather than on profit, with a no-tax-due revenue threshold that is adjusted periodically. Even below the threshold there is generally an annual report to file, and missing it puts the entity out of good standing with the Secretary of State. Whoever prepares the practice's return owns it; it does not change how a claim is billed.
What this means for a Texas practice
Clinical services billed to a payer are generally not subject to Texas sales tax, so for most practices this matters only on the retail side: supplements, cosmetics, optical, or equipment sold rather than billed. Those sales are filed with the Texas Comptroller of Public Accounts on the schedule it assigns, and your accountant owns that filing.
None of this is a service we sell, and none of it is advice — it is reference, kept because a practice is still a business with a state footprint and the question comes up. See how Medicaid billing works in Texas or browse everything for Texas.
White Glove Medical Billing is a medical billing, coding, and revenue cycle company — not a healthcare provider and not a law firm. All coding is performed by certified coders from your providers' documentation; the clinical record and the certification of medical necessity remain the provider's. Coverage determinations, claim adjudication, payment amounts, and appeal outcomes are decided solely by the applicable payer, plan, or government program. Rules, fee schedules, and timely-filing limits change and vary by payer and by state; collections, reimbursement, turnaround times, and appeal results are not guaranteed and will differ by practice.
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