Depending on the tax, Texas taxpayers may be required to electronically report (file) and/or pay based on the amount reported and paid in the preceding state fiscal year (September 1 to August 31).

Who must report (file) and/or pay electronically?

Electronic Filing/Reporting Required

If you paid $50,000 or more for the following:

  • Sales/Use Tax
  • Crude Oil Purchaser
  • Crude Oil Producer
  • Diesel Fuel
  • Direct Pay Sales Tax
  • Gasoline
  • Hotel Occupancy Tax
  • Insurance Premium Tax
  • Mixed Beverage Gross Receipts Tax
  • Mixed Beverage Sales Tax
  • Motor Fuels Transporter
  • Motor Vehicle Gross Rental Receipts Tax
  • Natural Gas Producer
  • Natural Gas Purchaser

Franchise Tax

All “No Tax Due” reports due after Jan. 1, 2016 must be filed electronically.

International Fuel Trade Agreement (IFTA)

Taxpayers who paid $100,000 or more must report electronically through WebFile or EDI.

Electronic Payment Required

If you paid $100,000 or more

Taxpayers who paid $100,000 or more for any specific tax are required to transmit payments using TEXNET.

If you paid $10,000 or more for the following:

  • Sales/Use Tax
  • Franchise Tax
  • Bank Franchise Tax
  • Crude Oil Purchaser
  • Crude Oil Producer
  • Diesel Fuel
  • Direct Pay Sales Tax
  • Gasoline
  • Hotel Occupancy Tax
  • Insurance Premium
  • Mixed Beverage Gross Receipts Tax
  • Mixed Beverage Sales Tax
  • Motor Fuels Transporter
  • Motor Vehicle Gross Rental Receipts Tax
  • Natural Gas Producer
  • Natural Gas Purchaser
View filing/reporting and payment requirements by tax

Filing/Reporting

There are a number of ways to file/report:

eSystems/WebFile

eSystems is a secure portal for a variety of online transactions, including WebFile. Once you register and log into eSystems, you can access WebFile.

What taxes can I file with WebFile?

  • Sales and Use
  • Franchise
  • 911 Fees
  • Automobile Theft Prevention Assessment
  • Automotive Oil Sales Fee
  • Battery
  • Fireworks
  • Heavy Duty Diesel (TERP)
  • Hotel
  • International Fuel Tax Agreement (IFTA)
  • Insurance Maintenance
  • Insurance Premium
  • Loan Administration Fee
  • Mixed Beverage Gross Receipts
  • Mixed Beverage Sales
  • Motor Vehicle Rental
  • Motor Vehicle – Seller Financed
  • Oil and Gas Well Servicing
  • Petroleum Products Delivery Fee

Learn more about WebFile.

Learn more about eSystems.

Electronic Data Interchange (EDI)

Electronic Data Interchange (EDI) is for businesses with a large number of outlets, leases, schedules or authorities.

What taxes can I file with EDI?

  • Sales and Use/Direct Pay
  • Motor Fuels
  • Natural Gas and Crude Oil
  • International Fuel Tax Agreement (IFTA)

Learn more about EDI.

Downloadable Forms

You must download the forms and use Adobe Reader to fill them out. Print and mail or return them to one of our offices.

Find your form.

TeleFile

If you have no taxable sales to report, you can file by phone.

Learn more about TeleFile.

Franchise 3rd Party Providers

Texas Franchise reports may be submitted electronically with approved tax preparation provider software.

View approved software providers.

Filing/Reporting Due Dates

  • Returns filed with WebFile must be submitted by 11:59 p.m. Central Time (CT) on the due date.
  • Paper returns must be postmarked on or before the due date to be considered timely.
  • Late returns may be assessed a $50 late filing penalty.
  • If you are required to report electronically, there is an additional 5% penalty for failure to do so.

View all due dates.

Payment

There are a number of ways to pay:

Electronic Check with WebFile

With WebFile, you can file your return early and post-date the electronic check payment by changing the payment effective date.

What taxes can I pay with WebFile?

  • Sales and Use
  • Franchise
  • 911 Fees
  • Automobile Theft Prevention Assessment
  • Automotive Oil Sales Fee
  • Battery
  • Boat and Motor Boat Sales and Use
  • Cement Production
  • Coastal Protection
  • Compressed Natural Gas/Liquefied Natural Gas (CNG/LNG) Dealer
  • CNG/LNG Interstate Trucker
  • Court Costs and Fees
  • Crude Oil
  • Diesel Fuel
  • Direct Pay Sales and Use
  • Fireworks
  • Gasoline
  • Heavy Duty Diesel (TERP)
  • Hotel
  • Insurance Maintenance and Premiums
  • International Fuel Tax Agreement (IFTA)
  • Loan Administration Fee
  • Manufactured Housing Sales and Use
  • Maquiladora Export
  • Miscellaneous Gross Receipts
  • Mixed Beverage Sales and Gross Receipts
  • Motor Fuel
  • Motor Vehicle Registration
  • Motor Vehicle Rental
  • Motor Vehicle Sales and Use
  • Motor Vehicle Seller-Financed
  • Motor Vehicle TERP
  • Motor Vehicle Title Application
  • Natural Gas
  • Oil and Gas Well Servicing
  • Oyster Sales
  • Petroleum Products Delivery Fee
  • Sexually Oriented Business Fee
  • Sulphur Production
  • Tobacco Distributor
  • Volunteer Fire Department Assistance Fund Assessment

Learn more about paying with WebFile.

Learn more about WebFile.

Electronic Check with EDI

You can do an electronic funds transfer from your bank with EDI.

Learn more about EDI.

TEXNET

Taxpayers who paid $100,000 or more for a specific tax in the preceding state fiscal year (Sep. 1 to Aug. 31) are required to pay using TEXNET.

Credit Card with WebFile

We accept:

  • American Express
  • Discover
  • MasterCard

Paying by credit card will incur a non-refundable processing fee:

Amount Paid Fee
up to $100.00 $1.00
$100.01 or more 2.25% of the amount plus a $0.25 processing fee

Payment Deadlines

  • TEXNET ACH Debit payment must be scheduled before 6 p.m. CT the business day before the due date.
  • Late payments are subject to penalties and loss of timely filing and/or prepayment discounts.
  • If you are required to pay electronically, there is an additional 5% penalty for failure to do so.

Questions?

View call tips and peak schedule information.

For questions regarding electronic filing or payment, please email Electronic Reporting or call 800-442-3453.

For questions regarding TEXNET payments, please call the TEXNET Hotline at 800-531-5441, ext. 3-3010.