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Local Sales and Use Tax City Annexation/Deannexation Information

When cities that have adopted a local sales and use tax annex or deannex areas into or out of their city limits, the Comptroller must be notified in order to set the date to begin or stop the collection of applicable local sales and use tax in the affected areas. The Comptroller will then notify the city of the effective date for sales tax collection to begin or stop. Also, the affected businesses located in the annexed or deannexed area(s) will be identified and then notified by the Comptroller of the local sales tax rate and when to begin or stop collecting this local tax. The Comptroller will also notify utility companies, identified by the city, that service the annexed or deannexed area(s) of the date to begin or stop collection of local sales tax in these areas.

If a transit authority or special purpose district is located in the city or if the city collects Mixed Beverage Tax, these additional local taxes will be imposed or repealed accordingly in the annexed or deannexed area(s).

If you need specific information about a city's ordinance, please contact the city.

For the most recent quarterly annexation/deannexation activity, see Local Sales and Use Tax Quarterly Annexations/Deannexations (January, April, July, October).

If you have questions about Local Sales and Use Tax Annexation and Deannexation information, please contact us by email at tax.allocation@cpa.state.tx.us.

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