Texas Sales Tax Guide 2025: Due Dates, Filing Rules & Compliance

Texas sales tax deadlines can feel overwhelming — especially with penalties for even $0 late filings.

This guide gives you clear, CPA-verified answers on:

• Filing frequencies (Monthly, Quarterly, Annual)

• Due dates for all of 2025

• Who must file (including marketplace sellers)

• Marketplace Seller Rules

• How to avoid penalties

• Which form you need (01-117 or 01-114)

• How to register and file correctly

Our goal is to keep your business compliant and avoid unnecessary penalties. Stay compliant and avoid penalties — get a free email reminder before every 2025 sales tax due date (monthly, quarterly, or annual).

Send me Reminder

Texas assigns how often you file your return based on sales tax owed, not revenue.

Monthly Filers

You file monthly if you typically owe:

➡ $500 or more in sales tax per month

(approx. ≥ $6,000/year)

Quarterly Filers

You file quarterly if you owe:

➡ less than $500/month but more than $1,000/year

Annual Filers

You file annually if you owe:

➡ less than $1,000/year

Texas assigns the frequency automatically when you apply for your sales tax permit.

Get Sales Tax Setup

Texas uses two versions of the return:

Form 01-117 — Sales Tax Return (Short Form)

Most common for:

• Single business location

• Simple tax reporting

• Most small businesses, contractors, e-commerce sellers

Form 01-114 — Sales Tax Return (Long Form)

Used for:

• Multiple Texas locations

• Complex city/county jurisdictions

• Businesses filing mixed local tax schedules

• Some importers, exporters, and distributors

💡 Almost all small retailers and e-commerce sellers will use the Short Form (01-117).

Monthly Filers — 2025 Due Date Rule

Monthly filers must submit returns:

➡ Due on the 20th of the following month

All monthly sales tax returns are due on the 20th of the following month.

This is one of the most misunderstood areas.

Here is the correct Texas rule:

If you ONLY sell on a marketplace:

You may not need:

• a Texas sales tax permit

• to file sales tax returns

Because the marketplace:

• collects sales tax

• remits sales tax

• files marketplace reports

If you HAVE a Texas sales tax permit (because you also sell elsewhere):

You must file a return even if:

• Amazon collects tax

• Etsy collects tax

• Walmart collects tax

Your filing will show:

• Total sales

• Marketplace sales → “Deductions / Non-Taxable”

• Tax due → $0

Penalty Warning:

• If you have a permit and fail to file → $50 penalty applies.
• If you ONLY sell through marketplaces, you do NOT need to apply for a Texas sales tax permit.

Texas applies three penalties:

$50 late filing penalty

Applies even if no tax is due.

5% penalty

If return is filed 1–30 days late.

10% penalty

If return is filed more than 30 days late.

These penalties stack — meaning a $0 return can cost you $50+ if ignored.

If you need a Texas sales tax permit, apply here:

✔ Texas Comptroller eSystems (Webfile)

https://comptroller.texas.gov/taxes/permit/

The application is free.

We can also register for you as part of our sales tax setup service.

Businesses can file through:

• Texas Webfile (official portal)

• Odoo (configured properly)

• QuickBooks Online (with automated sales tax)

• Avalara (we are a partner)

We can also file it for you monthly, quarterly, or annually. Get Your Sales Tax Set Up Correctly.

We configure your tax rates in:

• • Odoo
• • QuickBooks
• • Shopify
• • WooCommerce
• • Amazon

You must collect TX sales tax if:

• You sell taxable goods or services

• You have nexus in Texas

• You exceed economic nexus thresholds (remote sellers)

Texas Economic Nexus Threshold

• $500,000 in sales into Texas in last 12 months

• No physical presence required

If you exceed this → you must register.

Buying goods to resell? You don't pay sales tax on inventory if you use a Texas Resale Certificate (Form 01-339).

Texas uses:

• State rate: 6.25%

• Local rate: up to 2%

• Maximum: 8.25%

Never miss a deadline again.

We email reminders:

• 1 week before

• 3 days before

• Day of deadline

We manage:

• Sales tax setup

• Permit registration

• Odoo or QuickBooks tax configuration

• Marketplace deduction rules

• Monthly, quarterly & annual filings

• Corrections and amendments

• Penalty abatement

• Nexus analysis for remote sellers