Frisco Sales and Use Tax

The Frisco Rate

Frisco's combined sales tax is 8.25 percent. The state takes 6.25 percent and the city 1 percent, and the remaining 1 percent is split between the Frisco Economic Development Corporation and the Frisco Community Development Corporation, half a cent each, instead of going to a transit authority. Frisco is not a member of DART. These development taxes have helped fund the stadiums and sports facilities that define the city. BOMCAS handles sales tax for Frisco businesses remotely.

For permits and the general list of taxable services, see the Texas sales and use tax page. Frisco's admissions, venues and hotels are covered here.

Tickets and Admissions

Admission to sporting events, concerts and amusement venues is a taxable amusement service in Texas. Ticket sellers collect tax at the rate where the event takes place, and fees included in the ticket price are part of the taxable amount. Some events run by qualifying nonprofits are exempt, as are certain school events. Season tickets, suite rentals and packages that bundle food or parking with admission need a careful review of what each part of the price buys.

Sports Training and Facilities

Charges to use a gym, batting cage, ice rink or turf field are generally taxable amusement services. Instruction, such as lessons or coaching where the customer is taught a skill, is generally not taxable. A facility that sells both access and coaching should show them separately. Membership fees to a health club are taxable, and youth clubs that charge both a facility fee and a coaching fee should separate the two.

Merchandise and Concessions

Team stores, pro shops and stadium concessions collect tax on merchandise, food and drinks. Alcohol served on site carries two separate taxes: the mixed beverage sales tax charged to the customer at 8.25 percent and the mixed beverage gross receipts tax paid by the permit holder, each on its own return.

Restaurants and Shops

Restaurants collect tax on prepared food, and delivery charges by the restaurant are taxable. Shops at The Star, Stonebriar Centre and Frisco Station collect tax on most goods, with exemptions for groceries and certain medical items.

Contractors and New Construction

New residential construction under lump-sum contracts is not taxed to the homeowner, with the builder paying tax on materials. Commercial repair and remodelling is taxable, which affects the many contractors building out shops and offices in Frisco's new developments.

Online Sellers Based in Frisco

Many Frisco residents run online shops from home or a small warehouse. A seller with its place of business in Frisco generally collects Texas local tax based on Frisco, the origin, for orders shipped to Texas customers, rather than the customer's city. Sales into other states depend on each state's economic nexus thresholds, and sales through marketplaces such as Amazon are usually collected by the marketplace.

Parking

Parking at stadiums and event venues is taxable. Parking included in a ticket price should be separated if the venue wants to tax it correctly.

Hotel Tax

Frisco hotel stays carry 7 percent city hotel tax and 6 percent state hotel tax, 13 percent in total. With Universal Kids Resort and the convention hotels at The Star and Fields, demand for rooms and short-term rentals has grown. Short-term rental hosts must file the city and state hotel taxes unless the booking platform collects them.

What We Do

Permits and returns.
Admissions and instruction classification.
Exemption certificates.
Hotel tax for hosts and hotels.
Audit support and refunds.