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Texas Taxes

Local Sales and Use Tax

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The 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.

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:

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

Quarterly Updates


Local Sales and Use Tax Imposed on:


Local Sales and Use Tax Allocation

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

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