Garage & Yard Sales in Houston, TX (2026)
1 verified garage & yard sales rules for Houston, Texas, sourced directly from the municipal code and official government pages.
Verified from official government sources
Frequency, Duration & Permits
Houston does not limit how often you can hold a garage sale. Texas state law limits the occasional sales tax exemption to two sales per 12-month period or $3,000 in annual sales. Exceeding these triggers business sales tax requirements.
Houston Garage Sale Frequency Limits
Few RestrictionsTex. Tax Code § 151.304
Sec. 151.304. OCCASIONAL SALES. (a) An occasional sale of a taxable item and the storage, use, or consumption of a taxable item the sale or transfer of which to a consumer is made by an occasional sale are exempted from the taxes imposed by this chapter.(b) In this section, "occasional sale" means:(1) one or two sales of taxable items, other than an amusement service, at retail during a 12-mont...
Looking for Harris County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Houston city rules.
Garage & Yard Sales in Harris County →