Question: Can I have more than two garage sales per year?
Answer: No.

Or said another way, a person can have as many garage sales per year as they want PROVIDED they have a tax permit, charge sales taxes at those sales, pay sales taxes on the sales, and are conducting the sales on property zoned for commercial use, not on a single family residential lot.

From the Texas Comptroller’s site:
The comptroller’s document covering sales and use tax for garages sales is here. It also can be found on the comptroller’s documents page: http://comptroller.texas.gov/taxes/publications/.
Neighbors Should Be Neighborly:
It has to be said that most of us have no idea of this tax law and thus might mistakenly think three or four sales of used jeans and old dishes is okay. Those should be fairly simple sales and of course a quick survey would reveal that the items for sale fit the definition of what a garage sale is about.

However, if frequent garage sales are a problem or if the contents of those sales do not fit the profile of a garage sale, then a concerned neighbor can call the State Comptroller’s Tax Assistance line at (800) 252-5555 to report possible violations.

No Commercial Use of Single Family Residential Lots:
Concerning the impact on our neighborhood (traffic, eyesore, etc.), should a neighbor conduct three or more garage sales per year or if a neighbor sells items in a yard sale which do not fit the definition of yard sale items, it might be argued that the person is operating a business on their single family residential lot. Doing so is not permitted because the lots are not “zoned” by the county for any commercial use. Plus, the Restrictive Covenants for most of our area do not allow the use of our properties for commercial or business usage of any kind.
To determine the neighborhood designation for a property, visit www.wcad.org and search for the property address in question. On the listing you will find the neighborhood and phase information.