This guide covers the first-return timeline for a new Texas sales tax permit holder, the Comptroller's penalties for late reports, and why that timeline matters to accountants, bookkeepers and payroll firms. It is general information from the Comptroller's published pages, not tax advice. Confirm a specific business's obligations with the Comptroller or a CPA.
How is filing frequency set for a new permit?
The Comptroller decides. According to the Comptroller's sales tax page, "Taxpayers will be notified by letter after their application for a sales tax permit has been approved whether they will file monthly or quarterly." Yearly filing also exists, with reports due Jan. 20 for the previous year's sales.
When is each type of return due?
| Filing frequency | Report due | Source |
|---|---|---|
| Monthly | 20th of the month after the reporting month (the April report is due May 20) | Texas Comptroller |
| Quarterly | April 20 (Jan.-March), July 20 (April-June), Oct. 20 (July-Sept.), Jan. 20 (Oct.-Dec.) | Texas Comptroller |
| Yearly | Jan. 20 for the previous calendar year | Texas Comptroller |
- Report due
- 20th of the month after the reporting month (the April report is due May 20)
- Source
- Texas Comptroller
- Report due
- April 20 (Jan.-March), July 20 (April-June), Oct. 20 (July-Sept.), Jan. 20 (Oct.-Dec.)
- Source
- Texas Comptroller
- Report due
- Jan. 20 for the previous calendar year
- Source
- Texas Comptroller
If a due date falls on a Saturday, Sunday or legal holiday, the next working day is the due date.
What happens if a report is late?
The Comptroller lists these penalties on its sales tax page:
- A $50 penalty on each report filed after the due date.
- A 5% penalty if tax is paid 1 to 30 days late.
- A 10% penalty if tax is paid more than 30 days late.
- Interest on past-due tax starting 61 days after the due date.
Does a business with no sales still file?
Yes, for each assigned period. The Comptroller's TeleFile page explains how to file Form 01-114 when total sales, taxable sales and tax due are all zero, or the short Form 01-117 when taxable sales and tax due are zero.
The first-year Texas calendar for a new business
A new Texas business with a sales tax permit can have two Comptroller deadlines in its first year:
- Sales tax returns on the monthly or quarterly schedule in its permit letter, starting with its first assigned period.
- Franchise tax. A Texas entity becomes subject to franchise tax on its Secretary of State registration date. Its first annual report is due May 15 of the year after it became subject (Comptroller franchise tax FAQ). For report years 2026 and 2027 the no-tax-due threshold is $2,650,000 in annualized total revenue. An entity at or below it still files a Public Information Report or Ownership Information Report (Comptroller franchise tax).
Is the first return for a full period?
The Comptroller's pages don't give a separate first-return date. The first report covers the first reporting period in the permit letter, and it's due on the regular schedule above. Check the permit letter for the exact first period, and ask the Comptroller if it's unclear.
Checklist: first months after a Texas sales tax permit
- [ ] Find the filing frequency in the Comptroller's permit letter (monthly, quarterly or yearly).
- [ ] Put every due date (the 20th) on the calendar, moved to the next working day when needed.
- [ ] File for every assigned period, including zero periods.
- [ ] Note the franchise tax first annual report: May 15 of the year after registration.
- [ ] Ask the Comptroller or a CPA about anything specific to the business.
Why this timeline matters to accountants
A new permit holder has a fixed deadline weeks after approval, often before the owner has set up books or chosen an accountant. That makes recently issued permits a timely, relevant reason for an accounting, bookkeeping or payroll firm to reach out with something useful, like a plain first-year deadline sheet.
UncoveredList's Texas list comes from new sales tax permits issued by the Texas Comptroller, not from Secretary of State formations. For Colorado, New York, Pennsylvania and Connecticut, the list comes from official state business filings. Each business is scored for how likely it is to need bookkeeping, tax setup and payroll. See how new-business data works for accountants and the Texas page. For a city-level view of recent Texas permits, see new restaurants and food businesses in Austin, new retail businesses in Austin, new restaurants in Houston or the new businesses by city hub.
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FAQ
When is my first sales tax return due in Texas?
It's due on the 20th after your first assigned period ends. Monthly filers file on the 20th of the next month. Quarterly filers file April 20, July 20, Oct. 20 or Jan. 20. Your permit letter says which schedule you're on.
How do I know if I file monthly or quarterly in Texas?
The Texas Comptroller tells you by letter after it approves your sales tax permit. You don't choose the frequency on the application.
Do I have to file a Texas sales tax return if I had no sales?
Yes, for every assigned period. The Comptroller accepts zero returns, including by TeleFile, on Form 01-114 (no sales) or Form 01-117 (no taxable sales).
What happens if you file sales tax late in Texas?
The Comptroller charges $50 for each late report. It adds 5% of the tax if paid 1 to 30 days late, or 10% if paid more than 30 days late. Interest starts 61 days after the due date.
When is a new Texas LLC's first franchise tax report due?
May 15 of the year after the LLC became subject to the tax. For a Texas entity, that's its Secretary of State registration date.
Sources
- Texas Comptroller: Sales and Use Tax (due dates, penalties, interest)
- Texas Comptroller: TeleFile
- Texas Comptroller: Franchise Tax (thresholds, May 15 due date)
- Texas Comptroller: Franchise Tax FAQ, reports and payments
Sources checked November 2, 2026. Insurance requirements vary by state, city and situation; this guide is general information, not legal or underwriting advice.