Fort Worth, TX Sales Tax Rate and Rules

Sales tax is a consumption tax imposed by the government on the sale of goods and services. In Texas, the total rate a consumer pays is a combination of the statewide sales tax and local taxes established by cities, counties, and special purpose districts. These local taxes fund various public services within their jurisdictions.

Fort Worth Sales Tax Rate Breakdown

The total combined sales tax rate for purchases made in Fort Worth is 8.25%. This figure is composed of four distinct parts levied by different government entities.

The largest component is the Texas state sales and use tax, set at 6.25%. This portion is uniform across the state and funds the general budget of Texas. The City of Fort Worth adds a 1.00% city sales tax to its general fund, paying for services like road maintenance, parks, and libraries.

The remaining 1.00% of the total rate is split equally between two special purpose districts. The Fort Worth Crime Control and Prevention District (CCPD) levies a 0.50% tax for crime reduction initiatives and community safety programs. An additional 0.50% tax is collected for Trinity Metro, the regional public transportation provider, to fund the operation and expansion of bus and rail services.

Taxable and Exempt Items

The 8.25% sales tax rate in Fort Worth applies to the sale of most tangible personal property and certain services as defined by Texas state law. Tangible personal property includes items like furniture, clothing, electronics, and vehicles. Taxable services include repair labor, telecommunications services, and security services.

Certain items are exempt from sales tax, providing relief on necessary purchases. The most common exemptions are for unprepared food items, often referred to as groceries. This includes products like flour, sugar, milk, eggs, and fresh produce. Prescription drugs and medications are also exempt.

A use tax applies to taxable items purchased for use in Fort Worth from a seller who did not collect the required Texas sales tax. This often occurs with online or out-of-state purchases. The consumer is responsible for paying the 8.25% use tax directly to the state.

Business Collection and Remittance Process

Any business selling taxable goods or providing taxable services in Fort Worth must first obtain a Texas Sales and Use Tax Permit from the Texas Comptroller of Public Accounts. This permit is required to legally conduct business and allows a business to collect sales tax. There is no fee to apply for the permit.

Once permitted, a business is responsible for collecting the full 8.25% sales tax on all taxable transactions at the point of sale. The collected tax is not revenue for the business but a liability that must be remitted to the government.

The entire amount collected is sent to the Texas Comptroller of Public Accounts; businesses do not send separate payments to the city or special districts. The Comptroller’s office then allocates the local tax portions to the City of Fort Worth, the CCPD, and Trinity Metro. Filing and payment are handled online through the Comptroller’s WebFile system, with a filing frequency determined by the business’s sales volume.