TAX & LICENSE / STATE TAX SYSTEM

Texas Tax Structure
Newcomers to Texas can look forward to a high quality of life in a state with no personal income tax, no state property taxes, and no unitary tax. Even local property taxes are relatively low. For assistance with tax-related issues or answers to questions about taxes in Texas, contact:

Comptroller of Public Accounts
800-252-5555
https://comptroller.texas.gov

Comptroller Field Offices

Dallas Northeast
9241 LBJ Freeway
972-671-7166

Dallas Southwest
7222 S. Westmoreland Road
972-709-4357

Mesquite
1331 East Highway 80
972-289-3400

Sherman
1800 Teague Drive
Sherman 903-893-0692

Tyler
3800 Paluxy Drive
Tyler 903-534-0333

Sales Tax
Texas imposes a state sales tax rate of 6.25%, although local sales/use taxes can also be imposed by local jurisdictions include cities, counties, special purpose districts, and transit authorities. In general, the combined rate cannot exceed 8.25%, currently the rate in Dallas and Fort Worth. Use taxes are imposed on those items that are purchased outside of Texas for use in the state, such as catalog orders. Groceries, prescription medicines, and other items such as those used in the production of food are exempt from state and local. tax. The following Web site offers information on local tax rates:

Local Sales/Use Tax Rates
https://comptroller.texas.gov

Property Taxes
Texas does not have a state property tax.

Local taxing units — counties, cities and school districts — assess and collect property taxes on all real and income-producing tangible personal property not exempt by state or federal law. Personal property — including automobiles, airplanes, boats and travel trailers — that does not produce income is mostly exempt from taxation.

Total tax rates vary from location to location and may change from year to year.
A residential homestead exemption is available for all who owned property on Jan. 1. A greater exemption is available for taxpayers 65 and older or disabled.

Homeowners need to file Form 50-114, Application for Residence Homestead Exemption, with their appropriate taxing jurisdictions between Jan. 1 and no later than April 30.

Bosque County
https://www.bosquecounty.us/

Collin County
https://www.collincountytx.gov

Cooke County
https://www.co.cooke.tx.us/

Dallas County
www.dallascounty.org

Delta County
https://www.deltacounty.com

Denton County
https://www.dentoncounty.gov/

Erath County
https://www.co.erath.tx.us/

Fannin County
https://www.co.fannin.tx.us/

Grayson County
https://www.co.grayson.tx.us/

Henderson County
https://www.henderson-county.com/

Hill County
https://www.co.hill.tx.us/

Hood County
https://www.co.hood.tx.us/

Hopkins County
www.hopkinscountytx.org

Hunt County
http://huntcounty.net

Johnson County Offices
https://www.johnsoncountytx.org/

Kaufman County Offices
https://www.kaufmancounty.net/

Lamar County Offices
https://www.co.lamar.tx.us/

Montague County Offices
https://www.co.montague.tx.us/

Navarro County Offices
https://www.co.navarro.tx.us/

Palo Pinto County Offices
https://www.co.palo-pinto.tx.us/

Rains County Offices
https://www.co.rains.tx.us/

Rockwall County Offices
https://www.rockwallcountytexas.com/

Smith County Offices
https://www.smith-county.com/

Somervell County Offices
http://www.somervell.co/

Van Zandt County Offices
https://www.vanzandtcounty.org/

Federal Income Tax

Internal Revenue Service
Information 800-829-1040
Forms Line 800-829-3676
Tele-tax 800-829-4477
https://www.irs.gov/