Contractor services performed on residential real property are not usually subject to sales tax. The Texas Administrative Code Section 3.291(a)(12) defines residential real property to include the following: Family dwellings. Housing complexes.
Repair, Restore, or Remodel Services: These are taxable services in Texas under Rule 3.357(b)(2) and contractors must obtain a sales tax permit to collect owed tax from customers and remit it to the state.
Services such as shoe shining or repair, appliance repair, furniture refurbishing or upholstering, jewelry repair or cleaning and dog grooming are taxable.
San Antonio sales tax details The minimum combined 2025 sales tax rate for San Antonio, Texas is 8.25%. This is the total of state, county, and city sales tax rates. The Texas sales tax rate is currently 6.25%. The San Antonio sales tax rate is 1.25%.