The Texas (TX) state sales tax rate is currently 6.25%, ranking 13th-highest in the U.S. Depending on local municipalities, the total tax rate can be as high as 8.25%. The average local rate is 1.92%. The average combined tax rate is 8.17%, ranking 12th in the US.

Local taxes apply to both intra-state and inter-state transactions.

Use tax applies when a taxable item is purchased from an out-of-state retailer without paying Texas tax and is used in Texas.

In Texas, food products (such as flour, sugar, bread, milk, eggs, fruits, vegetables and similar groceries) are not taxable. Prescription drugs and over-the-counter drugs are exempt from sales and use tax.

Texas has three annual sales tax holidays: Back-to-School Sales Tax Holiday (Aug. 9 - 11, 2019) - most clothing, footwear, school supplies and backpacks (sold for less than $100) are tax free from a Texas seller; Emergency Preparation Supplies Sales Tax Holiday (April 27-29, 2019) - certain emergency preparation supplies are tax free; Energy Star Sales Tax Holiday (May 25-27, 2019) - certain ENERGY STAR® energy-efficient products are tax-free.