File and Pay

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 $500,000 or more

Taxpayers who paid $500,000 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
Court Costs and Fees
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
Tobacco
- Manufacturer Sales Report
- NSM/SPM Reports
- Retailer Sales Report

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 $500,000 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®
Visa

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

Paper Check

View proper check-writing procedures for tax payments.

Payment Deadlines

TEXNET ACH Debit payment of $1,000,000 or less, must be scheduled by 10:00 a.m. (CT) on the due date. Payments above $1,000,000 must be initiated in the TEXNET system by 8:00 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.