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Texas Sales and Use Tax Permit: Austin restaurant guide

Texas Comptroller of Public Accounts

What it is

Lets you collect sales tax on food and drinks; TABC requires a valid sales tax permit at the licensed location.

When a restaurant needs it

Every restaurant — you need one for each location.

How to apply

Apply online through Comptroller eSystems ('Apply for Permit via eSystems').

Documents you’ll need

Fee
No fee for the permit, but the Comptroller may require you to post a security bond
Processing time
Allow 2–3 weeks to receive your permit
Renewal
Does not expire while active; file returns on time
Who files
An owner, officer or authorized representative (e.g., your CPA).

Good to know

Texas state sales tax is 6.25% and local add-ons can bring it to a maximum of 8.25%. If you get a Mixed Beverage Permit, alcohol sales are taxed under the separate mixed beverage gross receipts and mixed beverage sales taxes instead.

Official source

Comptroller — apply for a sales tax permit · Comptroller — sales and use tax overview

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Last reviewed 2026-10-06. Guidance only, not legal advice.