Local Sales and Use Tax
Sign up to receive e-mail updates when this page changesThe Texas state sales and use tax rate is 6.25%, but local taxing jurisdictions (cities, counties, special purpose districts, and transit authorities) may also impose sales and use tax up to 2% for a total maximum combined rate of 8.25%. Please review Guidelines for Collecting Local Sales and Use Tax for additional information on local sales and use tax.
Effective Oct. 1, 2011 – $50 Late Filing Penalty
For reports due on or after Oct. 1, 2011, a $50 late filing penalty will be assessed on every report filed after the due date. The $50 penalty is due in addition to any other penalties assessed for the reporting period. For details about these changes, please visit Publication 98-918 – Late Filing Penalties (PDF, 69KB).
Return Information for Local Sales and Use Tax
Before completing your Texas sales and use tax return, please read these answers to commonly asked questions about reporting local sales and use tax (including Spring, Kingwood, and other areas).
Determine the Sales Tax Rate in Your Area
City Rates with local codes and total tax rates:
- Use the Tax Rate Locator to search for sales tax rates by address
- View city rates in Texas Sales Tax Rates book format
- Download city rates (CSV file), updated April 2012
- View a sample (first 10 lines) of the "comma delimited" download file
- Local Sales Tax Rate History
Transit Rates with local codes and effective dates
County Rates with local codes and effective dates
Special Purpose Districts (SPD) Rates with local codes and effective dates
Combined Area Rates with local codes and effective dates
Tax Rates Book
April 2012 Rates Book (PDF, 2.4 MB) *updated 02/28/2012
If you do not already have Adobe Acrobat Reader, you will need to download the latest version to view and print this publication.
Beginning with the October 2010 Rates Book, to reduce printing and postage costs, we will no longer print and mail out the annual Texas Sales and Use Tax Rates book. However, we will continue to provide a pdf version which may be downloaded.
Quarterly Updates
Rate Changes
City Annexations/Deannexations
Local Sales and Use Tax Imposed on:
Local Sales and Use Tax Allocation
- Allocation Payment Distribution Schedule and Message of the Month
- Allocation Payment Detail by local jurisdiction
- Allocation Payment Historical Summary by local jurisdiction
- Allocation Comparison Summary Reports
- Other Reports Available to Local Jurisdictions
Rate Details and Other Information
Rates
City - 1/4% (.0025) - 2% (.02), depending on local rate. Texas cities have the option of imposing an additional local sales tax for a combined total of state and local taxes of 8 1/4% (.0825)
County - 1/2% (.005) - 1.5% (.015), depending on local rate. Texas counties have the option of imposing an additional local sales tax for a combined total of state and local taxes of 8 1/4% (.0825).
Transit - 1/4 % (.0025) - 1% (.01), depending on local rate. Texas transit authorities have the option of imposing an additional local sales tax for a combined total of state and local taxes of 8 1/4% (.0825).
Special Purpose Districts - 1/8% (.00125) - 2% (.02), depending on local rate. Texas special purpose districts have the option of imposing an additional local sales tax for a combined total of state and local taxes of 8 1/4% (.0825).
Electronic Reporting
Yes - See Filing Methods