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Resources and Links
The Texas State Sales Tax is 6 1/4%. Other local
sales taxes can be imposed up to a maximum of
8 1/4% in cumulative total sales taxes. Total max is
determined by the location of the well site.
Some services and supplies obtained for new well
drilling are sales tax exempt. See the Texas
Administrative Code link for a listing of sales tax
The Texas Comptroller of Public Accounts Audit
Procedures for Oil and Gas Well Servicing is also
very helpful in determining sales tax exempt
services. Be sure to note in Chapter 4 of the Audit
Procedures the services performed on real property
that are tax exempt such as reclamation services
and removal of waste materials from the site.
The Texas Oil Well Servicing Tax of 2.42% applies
to some sales tax exempt services.
Texas Sales Tax Rates - Includes
City/County/Special Purpose Dist/Transit Rates
Texas Oil Well Servicing Tax
Texas Administrative Code
Texas Comptroller Audit Procedures for Oil and Gas