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

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.

Cherokee County
https://www.texasonlinerecords.com/tax/?office_id=9

Gregg County
https://www.gcad.org/tax-offices/

Henderson County
https://www.henderson-county.com/departments/county-tax-assessor-collector

Rusk County
http://ruskcountytax.com

Smith County Offices
www.smith-county.com



Federal Income Tax

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