County Sales and Use Tax
There are 123 counties that impose a county sales and use tax for property tax relief. The county tax is collected in addition to state tax and any other local taxes (city, transit, and special purpose district) when applicable. The counties listed below have a 1/2 percent sales and use tax rate unless indicated with an (*).
| County Name | Local Code | Effective |
|---|---|---|
| Anderson | 4001009 | 01/01/1988 |
| Angelina | 4003007 | 01/01/1988 |
| Aransas (1) | 4004006 | 01/01/1988 |
| Archer | 4005005 | 01/01/1988 |
| Atascosa | 4007003 | 01/01/1990 |
| Austin (2) | 4008002 | 01/01/1988 |
| Bailey | 4009001 | 01/01/1988 |
| Bandera | 4010008 | 01/01/1988 |
| Bastrop | 4011007 | 01/01/1988 |
| Bee | 4013005 | 01/01/1988 |
| Bell (2) | 4014004 | 01/01/1988 |
| Blanco (2) | 4016002 | 01/01/1988 |
| Bosque | 4018000 | 01/01/1988 |
| Bowie | 4019009 | 01/01/1988 |
| Brazoria (2) | 4020006 | 01/01/1990 |
| Brazos | 4021005 | 01/01/1988 |
| Brewster (2) | 4022004 | 01/01/1988 |
| Burleson | 4026000 | 01/01/1988 |
| Caldwell | 4028008 | 01/01/1988 |
| Calhoun | 4029007 | 01/01/1990 |
| Camp | 4032002 | 01/01/1988 |
| Castro | 4035009 | 01/01/1988 |
| Cherokee | 4037007 | 01/01/1988 |
| Childress | 4038006 | 01/01/1988 |
| Colorado (2) | 4045007 | 01/01/1988 |
| Comal (2) | 4046006 | 01/01/1988 |
| Comanche | 4047005 | 01/01/1988 |
| Concho | 4048004 | 01/01/1989 |
| Cooke | 4049003 | 01/01/1990 |
| Coryell (2) | 4050009 | 01/01/1988 |
| Crosby | 4054005 | 01/01/1990 |
| Dawson | 4058001 | 01/01/1988 |
| Deaf Smith | 4059000 | 01/01/1988 |
| Delta (1) | 4060007 | 10/01/1992 |
| Dickens | 4063004 | 01/01/1988 |
| Dimmit | 4064003 | 01/01/1989 |
| El Paso (2) | 4071004 | 01/01/1988 |
| Erath (2) | 4072003 | 01/01/1988 |
| Falls | 4073002 | 01/01/1988 |
| Fannin | 4074001 | 01/01/1988 |
| Fayette | 4075000 | 01/01/1988 |
| Franklin | 4080003 | 01/01/1988 |
| Frio | 4082001 | 01/01/1989 |
| Gillespie | 4086007 | 01/01/1988 |
| Gonzales | 4089004 | 01/01/1988 |
| Gregg | 4092009 | 01/01/1988 |
| Grimes | 4093008 | 01/01/1989 |
| Guadalupe | 4094007 | 01/01/1988 |
| Hale | 4095006 | 01/01/1988 |
| Hamilton (2) | 4097004 | 01/01/1988 |
| Hardeman | 4099002 | 01/01/1988 |
| Hays (2) | 4105004 | 01/01/1988 |
| Hill | 4109000 | 01/01/1988 |
| Hood (2) | 4111006 | 01/01/1988 |
| Hopkins | 4112005 | 01/01/1988 |
| Houston | 4113004 | 10/01/1990 |
| Hunt | 4116001 | 01/01/1988 |
| Jackson | 4120005 | 10/01/1992 |
| Jeff Davis (3) | 4122003 | 10/01/1991 |
| Jefferson | 4123002 | 01/01/1988 |
| Jim Hogg (4) | 4124001 | 10/01/2007 |
| Jim Wells | 4125000 | 10/01/1992 |
| Karnes | 4128007 | 01/01/1988 |
| Kendall (2) | 4130003 | 01/01/1988 |
| Kerr | 4133000 | 01/01/1988 |
| Kinney (1) | 4136007 | 10/01/1993 |
| Kleberg | 4137006 | 10/01/1995 |
| Lamar (2) | 4139004 | 01/01/1990 |
| Lampasas | 4141000 | 01/01/1988 |
| Lee | 4144007 | 01/01/1988 |
| Leon | 4145006 | 01/01/1989 |
| Liberty | 4146005 | 01/01/1988 |
| Live Oak | 4149002 | 10/01/2001 |
| Lubbock | 4152006 | 01/01/1988 |
| Lynn | 4153005 | 10/01/2005 |
| Madison | 4154004 | 10/01/1996 |
| Marion | 4155003 | 01/01/1988 |
| Maverick (1) | 4159009 | 01/01/1989 |
| McCulloch (1) | 4160006 | 10/01/1990 |
| McLennan | 4161005 | 01/01/1988 |
| Medina | 4163003 | 01/01/1988 |
| Menard | 4164002 | 10/01/2003 |
| Midland | 4165001 | 01/01/1988 |
| Milam (2) | 4166000 | 01/01/1988 |
| Mitchell | 4168008 | 01/01/1988 |
| Morris | 4172002 | 01/01/1988 |
| Navarro | 4175009 | 01/01/1989 |
| Oldham | 4180002 | 10/01/1995 |
| Orange (2) | 4181001 | 01/01/1990 |
| Palo Pinto | 4182000 | 01/01/1998 |
| Parker (2) | 4184008 | 01/01/1988 |
| Polk | 4187005 | 01/01/1988 |
| Rains | 4190000 | 01/01/1988 |
| Reagan | 4192008 | 10/01/2001 |
| Real | 4193007 | 10/01/1993 |
| Red River (2) | 4194006 | 01/01/1988 |
| Runnels | 4200008 | 01/01/1988 |
| Sabine | 4202006 | 01/01/1988 |
| San Augustine | 4203005 | 01/01/1990 |
| San Jacinto (2) | 4204004 | 10/01/1990 |
| San Saba | 4206002 | 01/01/1988 |
| Schleicher (1) | 4207001 | 01/01/1989 |
| Scurry | 4208000 | 01/01/1988 |
| Smith | 4212004 | 01/01/1988 |
| Swisher | 4219007 | 04/01/1989 |
| Terrell * | 4222002 | 10/01/1995 |
| Terry | 4223001 | 10/01/1995 |
| Titus | 4225009 | 01/01/1988 |
| Tom Green | 4226008 | 01/01/1988 |
| Tyler | 4229005 | 01/01/1988 |
| Upshur | 4230002 | 01/01/1988 |
| Uvalde (1) | 4232000 | 01/01/1988 |
| Val Verde | 4233009 | 10/01/1996 |
| Victoria | 4235007 | 10/01/1990 |
| Walker | 4236006 | 01/01/1989 |
| Washington | 4239003 | 01/01/1988 |
| Webb | 4240000 | 01/01/1988 |
| Wharton | 4241009 | 01/01/1988 |
| Wilbarger | 4244006 | 10/01/1999 |
| Winkler (1) | 4248002 | 10/01/1997 |
| Wise | 4249001 | 10/01/1990 |
| Wood | 4250007 | 01/01/1988 |
| Young | 4252005 | 01/01/1989 |
* 1 1/2% county tax rate
(1) County-wide SPD sales and use tax.
(2) SPD sales and use tax in part of the county.
(3) County has a county-wide SPD sales and use tax and an SPD sales and use tax in part of the county.
(4) 1% county tax rate, multiple county-wide SPDs.
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.