Touch sampling rate is the number of times a display can refresh itself to register a user touch input in one second. For example, if a smartphone has a touch sampling rate of 60Hz, it will look for the user's touch input only 60 times in a second.

And like in most cases, higher the touch sampling rate, the display offers better user experience. These days you have phones with 180 Hz or even 240 Hz touch sampling rate, which means the display will look for touch input every 180 or 240 seconds, thereby resulting in faster processing on the hardware front. 

Normal touch sampling rate: 

But what also matters to gamers is the touch sampling rate, or touch refresh rate, which is the speed at which the screen becomes aware of the touch. If the touch sampling rate and the display refresh rate are both 60 Hz and are in sync, then the screen is refreshed at the same rate that the touch is registered. 

Source: internet

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