Card show sales tax in Texas
Trading cards are taxable at Texas card shows. The state rate is 6.25%, local taxes come on top, and you need to be registered before you sell. Details as published by the state, checked 2026-10-17.
| Sales | $2,500.00 |
|---|---|
| Taxable sales | $2,500.00 |
| Sales tax to remit | $156.25 |
Collect this from buyers on top of your prices, or it comes out of your margin. Base rate from the state revenue department, checked 17 Oct 2026.
Notes on the sources. The barter and trade-in notes come from search excerpts of Comptroller pages, which were not fetched in full.
Texas rules for card-show vendors
- Rate
- The state rate is 6.25%, plus up to 2% in local tax (8.25% maximum). Collect at the rate for each event's location, using the Comptroller's Tax Rate Locator.
- What you need
- Regular Texas Sales and Use Tax Permit. The Comptroller page (96-211) describes no event-only permit. Out-of-state sellers who sell, take orders or promote sales at a Texas show are engaged in business in Texas and need a permit.
- Cost
- Free.
- How to get it
- Apply to the Comptroller. Use your home or principal business address. You can close the permit once you stop doing business in Texas.
- The organizer
- The promoter collects tax on admissions. At markets without a central cash register, the promoter can be liable for sellers who have no permit, so it must confirm each seller holds an active permit.
- Filing and paying
- Returns are due by the 20th of the month after the reporting period (monthly, quarterly or yearly, depending on volume), including zero returns. The late-filing penalty is $50. Timely filers get a 0.5% discount.
- Occasional sellers
- The occasional sale exemption does not cover flea markets or arts-and-crafts shows that charge a booth fee or commission. It also does not cover anyone who holds, or must hold, a Texas permit or a similar permit from another state, or who buys, barters or trades items to resell. Card-show dealers do not qualify.
- Trades
- The Comptroller's FAQ treats barters and exchanges like ordinary sales, taxed on the retail value of the item. Trade-in deductions exist only for motor vehicle tax, so non-vehicle trade-ins do not reduce the taxable price.
- Are cards taxable?
- Taxable as tangible personal property. No exemption found.
Keeping the numbers straight
Add the show in the Shows tab of the ledger with the venue's combined rate and tie each sale to it. The card-show sales tax log then shows taxable sales, the tax you owe at the rate, the tax you actually collected and the gap, so the return is a copy job. If you priced cards with tax included, tick that box and the tax is backed out of each sale.
General rules that apply in every state, like resale certificates and tax-inclusive pricing, are in the card show sales tax guide. For trades, see record-keeping for card trades.
Figures checked against the sources below on . Calculators and checklists, not tax advice.
Frequently asked questions
Do I need a permit to sell cards at a card show in Texas?
Regular Texas Sales and Use Tax Permit. Apply to the Comptroller.
What sales tax rate applies at a Texas card show?
The statewide rate is 6.25%. plus up to 2% in local tax (8.25% maximum). Use the combined rate for the venue's address.
Are trading cards taxable in Texas?
Taxable as tangible personal property. No exemption found. Sales to a dealer who gives you a valid resale certificate are the usual exception.
How do I file sales tax after a Texas show?
Returns are due by the 20th of the month after the reporting period (monthly, quarterly or yearly, depending on volume), including zero returns. The late-filing penalty is $50. Timely filers get a 0.5% discount.
Sources
Help decide what Pullsheet builds next
Every feature is free while Pullsheet is in beta. Join the list and pick the one you would pay for; we email you before anything changes.