Combined Area Sales and Use Tax
The combined area local code is used to separately distinguish unique areas where a portion of a city overlaps another taxing jurisdiction, resulting in a total local tax rate that would exceed two percent. Legislation allows the Comptroller to make the necessary adjustments to the total local tax rate to maintain a two percent rate for these unique areas. If you do business in any of these unique city areas, you must use the combined area local code instead of the regular city code to report local sales and use tax. The combined area city sales tax is collected in addition to state tax and any other local taxes (transit, county, special purpose district) when applicable.
NOTE: Do not report the city local code and the combined area local code for the same taxable transaction.
| Combined Area Name | Local Code | Rate | Effective Date |
|---|---|---|---|
| Amarillo/Randall County Assistance District No. 1 | 6191606 | 2% | 10/01/2012 |
The Amarillo/Randall County Assistance District No. 1 combined area includes any area annexed inside the city of Amarillo after April 1, 2012, when the Randall county Assistance District began to impose a local sales tax. |
|||
| Combined Area Name | Local Code | Rate | Effective Date |
|---|---|---|---|
| Austin/East Travis Gateway Library District | 6227668 | 1% | 04/01/2012 |
| Austin MTA | 3227999 | 1% | |
The Austin/East Travis Library District combined area is located within the East Travis Gateway Library District that was annexed by the city of Austin after April 1, 2007. ZIP Code 78744 is partially located within the Austin/East Travis Gateway Library District. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530 for additional boundary information. |
|||
| Combined Area Name | Local Code | Rate | Effective Date |
|---|---|---|---|
| Austin/Westbank Community Library District | 6227604 | 1% | 07/01/2001 |
| Austin MTA | 3227999 | 1% | |
The Austin/Westbank Community Library District combined area is located in two southwestern portions of the city of Austin, but primarily in the area known as Davenport West. ZIP Code 78746 is partially located within the Austin/Westbank Community Library District. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530 for additional boundary information. |
|||
| Combined Area Name | Local Code | Rate | Effective Date |
|---|---|---|---|
| Bee Cave/Travis County Emergency Services District No. 6-A | 6227640 | 2% | 07/01/2011 |
The Bee Cave/Travis County Emergency Services District No 6-A combined area is located in the portion of the City of Bee Cave annexed after October 1, 2010. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530 for additional boundary information. |
|||
| Combined Area Name | Local Code | Rate | Effective Date |
|---|---|---|---|
| Belton/Salado Public Library District | 6014601 | 1 1/2% | 04/01/2001 |
| Bell County | 4014004 | 1/2% | |
The Belton/Salado Public Library District combined area is located in the southern portion of the city of Belton. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530 for additional boundary information. |
|||
| Combined Area Name | Local Code | Rate | Effective Date |
|---|---|---|---|
| Blanco/Blanco County South Library District | 6016618 | 1 1/2% | 07/01/2006 |
| Blanco County | 4016002 | 1/2% | |
The Blanco/Blanco County South Library District combined area includes areas in both the northern and southern portions of the city of Blanco. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530 for additional boundary information. |
|||
| Combined Area Name | Local Code | Rate | Effective Date |
|---|---|---|---|
| Buda/Hays County Emergency Services District No. 8 | 6105610 | 1 1/2% | 01/01/2010 |
| Hays County | 4105004 | 1/2% | |
The Buda/Hays County Emergency Services District No. 8 combined area is located in the portion of the city of Buda annexed after January 1, 2010. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530 for additional boundary information. |
|||
| Combined Area Name | Local Code | Rate | Effective Date |
|---|---|---|---|
| Bulverde/Comal County Emergency Services District No. 5 | 6046612 | 1% | 10/01/2010 |
| Comal County | 4046006 | 1/2% | |
| Bulverde Area Library District | 5046514 | 1/2% | |
The Bulverde/Comal County Emergency Services District No. 5 combined area includes the portion of the city of Bulverde annexed after October 1, 2009. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530 for additional boundary information. |
|||
| Combined Area Name | Local Code | Rate | Effective Date |
|---|---|---|---|
| Canyon/Randall County Assistance District No. 1 | 6191615 | 2% | 10/01/2012 |
The Canyon/Randall County Assistance District No. 1 combined area includes any area annexed inside the city of Canyon after April 1, 2012, when the Randall county Assistance District began to impose a local sales tax. |
|||
| Combined Area Name | Local Code | Rate | Effective Date |
|---|---|---|---|
| Fair Oaks Ranch/Bulverde Area Rural Library District | 6046603 | 1 1/2% | 10/01/2008 |
| Comal County | 4046006 | 1/2% | |
The Fair Oaks Ranch/Bulverde Area Rural Library District combined area is located in the eastern portion of the city of Fair Oaks Ranch, located in Comal County. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530 for additional boundary information. |
|||
| Combined Area Name | Local Code | Rate | Effective Date |
|---|---|---|---|
| Heath/Rockwall County Public Assistance & Fire Safety District | 6199608 | 2% | 10/01/2007 |
The Heath/Rockwall County Public Assistance & Fire Safety District combined area includes all areas of the city of Heath annexed by the city after October 2005 when the Rockwall County Public Assistance and Fire Safety District began to impose a local sales tax. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530 for additional boundary information. |
|||
| Combined Area Name | Local Code | Rate | Effective Date |
|---|---|---|---|
| Johnson City/Blanco County North Library District | 6016609 | 1 1/2% | 07/01/2005 |
| Blanco County | 4016002 | 1/2% | |
The Johnson City/Blanco County North Library District combined area is located in the western portion of Johnson City. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530 for additional boundary information. |
|||
| Combined Area Name | Local Code | Rate | Effective Date |
|---|---|---|---|
| Lakeway/Travis County Emergency Services District No. 6-A | 6227659 | 1 3/4% | 07/01/2011 |
| Lake Travis Library District | 5227560 | 1/4% | |
The Lakeway/Travis County Emergency Services District No. 6-A combined area is located in the portion of the City of Lakeway annexed after October 1, 2010. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530 for additional boundary information. |
|||
| Combined Area Name | Local Code | Rate | Effective Date |
|---|---|---|---|
| Lumberton/Hardin County Emergency Services District No. 2 | 6100607 | 2% | 01/01/2011 |
The Lumberton/Hardin County Emergency Services District No. 2 combined area is located in a portion of the City of Lumberton annexed after October 1, 2010. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530 for additional boundary information. |
|||
| Combined Area Name | Local Code | Rate | Effective Date |
|---|---|---|---|
| Rockwall/Rockwall County Public Assistance & Fire Safety District | 6199519 | 2% | 07/01/2008 |
The Rockwall/Rockwall County Public Assistance & Fire Safety District combined area includes all areas of the city of Rockwall annexed by the city after October 2005 when the Rockwall County Public Assistance and Fire Safety District began to impose a local sales tax. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530 for additional boundary information. |
|||
| Combined Area Name | Local Code | Rate | Effective Date |
|---|---|---|---|
| Royse City/Hunt County | 6116608 | 2% | 01/01/2004 |
The Royse City/Hunt County combined area is located in the eastern portion of the city of Royse City located in Hunt County. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530 for additional boundary information. |
|||
| Combined Area Name | Local Code | Rate | Effective Date |
|---|---|---|---|
| Royse City/Rockwall Co Safety & Fire Assistance District | 6199626 | 2% | 07/01/2012 |
The Royse City/Rockwall Co Safety & Fire Assistance District combined area is located in the portion of the city of Royse City inside Rockwall County that was annexed after October 1, 2005. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information. |
|||
| Combined Area Name | Local Code | Rate | Effective Date |
|---|---|---|---|
| Willis/ Montgomery County Emergency Services District No. 1 | 6170601 | 2% | 04/01/2009 |
The Willis/Montgomery County Emergency Services District No. 1 combined area is located in the portions of the City of Willis that were annexed after April 1, 2009. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530 for additional boundary information. |
|||
If you have questions about Local Sales and Use Tax Rate information, please contact us by e-mail at tax.allocation@cpa.state.tx.us.