Irving Sales and Use Tax

The Irving Rate

Irving's sales tax rate is 8.25 percent: 6.25 percent state, 1 percent city and 1 percent for Dallas Area Rapid Transit, whose Orange Line runs through Las Colinas to DFW Airport. Some neighbouring cities have different local shares, and sales inside the airport's boundaries can follow other local rules. BOMCAS files sales tax for Irving businesses remotely.

General permits and taxable services are on the Texas sales and use tax page. This page covers Irving's hotels, rentals and data centres.

Hotels

Hotel stays of less than 30 days in Irving carry 15 percent tax: 6 percent state and 9 percent local. With dozens of hotels around the convention centre, Las Colinas and the airport, hotel tax is a large source of city revenue. Charges for meeting rooms, parking, resort or facility fees and room service may each be taxed differently, so folios should separate them. Long-stay guests who stay 30 consecutive days or more become exempt from hotel tax from the start of the stay.

Car Rentals

Rental car companies near the airport collect the state's 10 percent motor vehicle gross rental receipts tax on rentals of 30 days or less, instead of sales tax. Airport concession fees and other charges added to the bill may be part of the taxable rental price.

Data Centres

Large data centres that meet the Comptroller's investment and job requirements can be certified for an exemption on qualifying equipment, software and electricity. Contractors building or equipping data centres need to know which purchases are covered by the owner's certificate and which are not. Smaller colocation customers buying equipment for their own racks generally pay tax.

Software and Services

Technology firms based in Irving should know that Texas taxes data processing and information services on 80 percent of the price, and that most software is taxable. Consulting and custom programming are generally not taxable when billed separately. Contracts that bundle services need clear separation.

Events and Concerts

Admissions to concerts at the Toyota Music Factory and other venues are taxable, as are food, drinks and merchandise. Event organisers and vendors from outside the area need permits and must collect at Irving's rate.

Restaurants and Bars

Restaurants and bars collect sales tax on meals and soft drinks, and mixed beverage permit holders collect mixed beverage sales tax and pay the 6.7 percent gross receipts tax. Mandatory gratuities are part of the taxable price unless they meet the rules for separately stated tips paid to staff.

Use Tax for Headquarters and Offices

Companies furnishing offices in Las Colinas often buy furniture, computers and software from out-of-state vendors that do not charge Texas tax. The buyer owes use tax at the Irving rate. Large companies may hold direct payment permits to accrue tax themselves.

Conventions and Exhibitors

Exhibitors selling goods at shows in the Irving Convention Center must hold a Texas sales tax permit, which can be a temporary one, and collect tax at the Irving rate. Catering for conventions and corporate events is taxable, including delivery and set-up charges billed by the caterer. Meeting room rentals billed by a hotel need to be shown separately from rooms and food so each part is taxed correctly.

Airport Parking and Shuttles

Private parking lots near DFW Airport collect sales tax on parking, which is a taxable service in Texas. Shuttle service to and from the airport is generally not taxable when it is transportation of people. Lots that bundle parking with car washes or other services must tax the whole charge or separate the parts.

What We Handle

Permits and location codes.
Hotel folio and fee reviews.
Data centre exemption questions.
Software and service taxability.
Monthly or quarterly returns.