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Jurisdictions That Impose Local Sales Tax on
Telecommunications Services (96-339)

Revised: March 2014

State law provides that telecommunications services are subject to the state sales tax, but are exempt from all local sales taxes.

The governing body of a city, county, transit authority, or other special purpose district may vote to impose sales tax on these services. The local sales tax is limited to telecommunications services occurring between locations within Texas.

The local sales tax is collected based on where the call originates. If the origin of the call cannot be determined, then the local sales tax collected is based on where the call is billed. Local sales tax on mobile telecommunications services is determined differently.

While telecommunications services are subject to state sales tax, local sales tax is optional. A city, county, transit authority, or special purpose district can impose local sales tax on telecommunications services that occur between locations within Texas. A call from Austin to Dallas is subject to local tax, for instance, while a call from Austin to Chicago is not.

For mobile telecommunications services, the local sales tax rate is determined by the customer's place of primary use, generally the residential or primary business street address. For example, a salesman based in Austin will pay Austin city and transit sales tax on a cellular call from San Antonio to Corpus Christi, since Austin is the place of primary use.

For telecommunication services billed call-by-call or per transmission, the local sales tax rate is determined by where the call or transmission originates. If a visitor in Houston calls someone in Beaumont and charges the call to their home phone in El Paso, Houston local tax is due.

For telephone calls not billed call-by-call, the local sales tax rate is determined by the customer's place of primary use. For example, a subscriber to voice over Internet protocol (VOIP) pays $39.95 per month for unlimited local and long-distance calls. Charges for calls are not itemized. If the subscriber's home is in Austin, the $39.95 charge is subject to Austin city and transit tax.

Effective April 1, 2014, the following jurisdictions have imposed local sales tax on telecommunications services.

Special Purpose Districts
Burnet County Emergency Services District No. 8
Hays County Emergency Services District No. 5

Below is a list of all cities, counties, transit authorities, or other special purpose districts that impose local sales tax on telecommunications services. This list includes all changes effective as of April 1, 2014, and will be updated quarterly with any new information.

If you have questions or need information on imposing the tax, please call our toll-free number 1-800-531-5441, ext. 3-4530. In Austin, call 463-4530. If you have questions regarding taxability, call ext. 3-4680. In Austin, call 463-4680.

Cities That Impose Local Sales Tax on Telecommunications Services

City Name Effective
Abilene874
Addison874
Alamo113
Aledo874
Alice874
Allen894
Alpine881
Alvarado091
Amarillo874
Ames (Liberty Co.)881
Anna101
Andrews874
Angleton874
Angus881
Annetta North883
Annetta South881
Anthony881
Aransas Pass091
Archer City062
Arlington874
Aspermont052
Athens874
Atlanta122
Aubrey881
Austin874
Azle971
Balch Springs973
Balcones Heights874
Bandera091
Bangs881
Bartlett881
Bartonville881
Bay City874
Bayou Vista002
Beaumont874
Bedford874
Beeville951
Bellevue901
Belton874
Benavides881
Benbrook874
Big Lake972
Big Spring874
Blooming Grove072
Blue Mound874
Borger874
Bonham041
Bovina032
Boyd (Wise Co.)881
Brazoria902
Breckenridge874
Brenham901
Bridge City912
Bronte874
Brownfield963
Brookshire881
Brookside Village972
Brownsville892
Brownwood874
Bryan874
*Bulverde101-104, 141
Burkburnett874
Burleson874
Burton042
Cameron881
Canadian882
Canyon874
Carrizo Springs884
Carrollton911
Castle Hills874
Castroville093
Cedar Hill874
Cedar Park874
Celeste881
Celina132
Center874
Chandler883
Childress874
China884
Cibolo883
Cisco874
Clarendon874
Claude874
Clear Lake Shores901
Cleburne882
Cleveland881
Clint874
Coffee City113
Coldspring881
College Station971
Colleyville891
Colmesneil874
Colorado City874
Commerce954
Conroe874
Converse881
Coppell921
Copper Canyon883
Copperas Cove881
Corpus Christi874
Corinth031
Corrigan882
Corsicana882
Cottonwood Shores984
Cotulla054
Crane874
Crosbyton874
Crowley874
Cuero101
Cumby882
Cuney944
Cut and Shoot073
Daingerfield874
Dalhart874
Dallas874
Dalworthington Gardens874
Danbury104
De Leon953
Decatur874
Deer Park881
Denison034
Denton874
Deport094
DeSoto874
Devine874
Dickinson881
Double Oak882
Driscoll881
Duncanville874
Eagle Pass874
Early054
East Mountain882
Eastland891
Edcouch902
Eden881
Edgecliff Village874
Edinburg883
Edna931
El Campo874
El Paso874
Eldorado874
Electra882
Elgin883
Emory044
Encinal103
Ennis031
Escobares114
Euless874
Everman882
Fairview052
Farmers Branch874
Farmersville874
Fate874
Flower Mound883
Floydada874
Forest Hill874
Fort Stockton874
Fort Worth874
Fredericksburg874
Freeport874
Frisco901
Fritch081
Fulshear112
Gainesville874
Galveston892
City Name Effective
Ganado874
Garland874
George West874
Georgetown884
Glen Rose874
Goliad874
Gonzales874
Gordon (Palo Pinto Co.)874
Gorman954
Graford891
Grandfalls093
Grandview101
Grand Prairie874
Grapevine874
Greenville891
Gregory881
Groesbeck881
Groom881
Groves874
Gruver874
Gun Barrel City082
Gunter121
Hale Center874
Hallsburg881
Haltom City882
Hamilton874
Happy874
Harlingen931
Haskell874
Haslet874
Heath874
Helotes091
Henderson131
Henrietta893
Hewitt051
Hico111
Highland Park874
Hillsboro064
Hitchcock044
Hollywood Park881
Hooks002
Horizon City911
Houston874
Hubbard884
Hudson882
Hudson Oaks874
Hunters Creek Village874
Huntsville881
Hurst874
Hutchins874
Ingleside881
Iowa Park882
Irving891
Jacksonville874
Jefferson094
Jersey Village874
Jewett091
Jonestown884
Joshua874
Jourdanton874
Karnes City882
Katy874
Kaufman881
Keene083
Keller874
Kemah874
Kenedy874
Kennedale921
Kerens883
Kermit881
Kilgore874
Killeen874
Kosse133
Knox City881
Kyle883
Ladonia124
La Feria881
La Joya893
La Marque903
La Ward891
Lake Dallas874
Lake Worth874
Lakeport901
Lakewood Village101
Lakeside (Tarrant Co.)881
Lakeway874
Lamesa064
Lancaster874
Laredo874
Leon Valley874
Levelland874
Lewisville881
Liberty (Liberty Co.)874
Liberty Hill111
Little Elm931
Littlefield874
Live Oak951
Livingston104
Llano881
Lockhart874
Lockney874
Lometa041
Lone Oak972
Longview882
Lorena044
Lubbock874
Lufkin914
Lumberton981
Malakoff953
Manor874
Mansfield874
Marble Falls881
Marfa874
Marlin072
Marquez091
Marshall874
Mason874
Mathis874
Maypearl141
McAllen874
McCamey883
McKinney874
McLean874
Meadows Place954
Melissa091
Memphis874
Mercedes881
Merkel032
Mesquite874
Mexia874
Midland874
Midlothian032
Mineral Wells884
Mingus874
Mission881
Missouri City881
Monahans874
Montgomery033
Morgan's Point101
Morgan's Point Resort122
Morton874
Mount Pleasant874
Mount Vernon874
Muleshoe874
Munday874
Mustang881
Nacogdoches904
Nassau Bay114
New Berlin882
New Boston001
New Braunfels891
New Summerfield881
Niederwald034
Nolanville103
North Richland Hills874
Nome881
Oak Leaf092
Oak Point034
Oak Ridge882
Oak Ridge North874
Odem881
Odessa874
O'Donnell904
Olney874
Orange881
City Name Effective
Orchard883
Overton882
Ovilla074
Palacios911
Palestine (Anderson Co.)881
Palmer881
Palm Valley971
Palmhurst074
Palmview074
Pampa874
Panorama Village102
Panhandle874
Pantego883
Paris874
Pasadena874
Payne Springs073
Pearland874
Pearsall874
Pelican Bay044
Petrolia982
Pharr882
Pilot Point944
Pinehurst (Orange Co)874
Piney Point Village874
Pittsburg103
Plainview874
Plano874
Point Comfort874
Ponder874
Port Arthur882
Port Isabel882
Port Neches874
Pottsboro054
Prairie View882
Presido101
Princeton874
Progreso023
Progreso Lakes883
Quinlan881
Ralls874
Ranger874
Rankin (Upton Co.)881
Reno (Lamar Co.)054
Richardson911
Richland Hills891
Riesel032
Rio Grande City113
Rio Hondo041
River Oaks874
Riverside044
Roanoke882
Robert Lee874
Robinson044
Roby881
Rockport874
Rockwall874
Roma113
Roscoe874
Rollingwood034
Rosenberg923
Rotan874
Round Rock921
Rowlett874
Royse City874
Runaway Bay881
Rusk874
Sachse951
Saginaw874
Saint Jo981
Salado111
San Angelo891
San Antonio874
San Diego874
San Juan (Hidalgo Co.)892
San Marcos874
San Saba043
Sansom Park881
Santa Anna011
Santa Fe031
Schertz901
Seabrook881
Seagoville971
Seguin074
Seminole874
Seven Points874
Seymour874
Shamrock874
Silsbee921
Simonton021
Sinton874
Skellytown874
Slaton874
Smithville881
Snyder874
Somerset132
Sonora874
Sour Lake874
Southmayd944
Spearman874
Stamford874
Stanton874
Stephenville891
Stinnett874
Stockdale122
Strawn874
Sugar Land921
Sullivan City084
Sulphur Springs883
Sun Valley912
Sundown874
Sunset Valley881
Sweeny883
Sweetwater874
Tatum874
Taylor882
Temple892
Terrell882
Texarkana881
Texas City931
Three Rivers874
Tiki Island002
Timpson111
Tolar003
Trophy Club892
Tye874
Tyler881
University Park874
Venus091
Vernon874
Victoria874
Vidor874
Village of the Hills104
Von Ormy094
West University Place874
Waco874
Wake Village001
Walnut Springs102
Watauga901
Waxahachie874
Weatherford874
Webberville041
Webster874
Weimer972
Weslaco881
West121
West Orange133
West Tawakoni971
Westlake954
Wharton874
White Settlement874
White Oak092
Wichita Falls881
Willow Park874
Wimberley082
Wills Point881
Windthorst891
Wink881
Winnsboro874
Winters874
Wolfforth874
Woodway952
Woodville874
Yorktown893

* From January through December 2010, Bulverde imposed the tax on telecommunications services. The tax was rescinded in January 2011. Effective January 2014, the tax has been re-imposed by the city.



Transit Authorities That Impose Local Sales Tax on Telecommunications Services

Transit Authority Name Effective
Capital Metropolitan Transportation Authority (Austin MTA)893
Corpus Christi Regional Transit Authority (Corpus Christi RTA)        914
Dallas Area Rapid Transit (Dallas MTA)874
Denton County Transportation Authority (Denton CTD)044
El Paso City Transit Department (El Paso CTD)911
Fort Worth Transportation Authority (Fort Worth MTA)983
Laredo City Transit Department (Laredo CTD)913

Counties That Impose Local Sales Tax on Telecommunications Services

County Name Effective
Angelina081
Anderson113
Bailey892
Blanco881
Bosque881
Burleson041
Cherokee884
Comanche953
El Paso881
Gillespie881
Gregg951
Guadalupe901
Hays882
County Name Effective
Hill881
Hood041
Hopkins121
Houston111
Kendall954
Kleberg121
Lamar124
Leon041
Madison041
Milam881
Morris882
Oldham041
Parker041
County Name Effective
Rains893
Red River131
Runnels882
San Jacinto042
San Saba041
Scurry941
Smith944
Tom Green881
Upshur883
Walker954
Washington064
Young041

Special Purpose Districts That Impose Local Sales Tax on Telecommunications Services

Special Purpose District Name Effective
Benbrook Library District004
Blanco County South Library District032
Blanco County North Library District063
Brewster County Emergency Services District No. 1  042
Bulverde Area Rural Library District003
Burnet County Emergency Services Dstrict No. 8142
Caldwell Hays Emergency Services District No. 1134
Canyon Lake Community Library District003
Chambers County Emergency Services District No. 1112
Comal County Emergency Services District No. 1094-101
Comal County Emergency Services District No. 3042
Comal County Emergency Services District No. 4094
Comal County Emergency Services District No. 5094
Comal County Emergency Services District No. 6062
Coppell Crime Control District092
Corinth Crime Control District063
Corpus Christi Crime Control District111
Deer Park Crime Control and Prevention District131
Deer Park Fire Control and EMS District131
Driftwood Economic Development Municipal Management District102
Dripping Springs Community Library District003
East Travis Gateway Library District074
El Paso County Emergency Services District No. 2134
Euless Crime Control District964
Flower Mound Crime Control District091
Flower Mound Fire Control District091
Forest Hill Crime Control District023-063
Forest Hill Library District031
Grand Prairie Crime Control District082
Haltom City Crime Control District971
Hardin County Emergency Services District No. 2112
Harris County Emergency Services District No. 2093
Harris County Emergency Services District No. 4111
Harris County Emergency Services District No. 4-A134
Harris County Emergency Services District No. 5103
Harris County Emergency Services District No. 7133
Harris County Emergency Services District No. 10113
Harris County Emergency Services District No. 14102
Harris County Emergency Services District No. 17132
Harris County Emergency Services District No. 28133
Harris County Emergency Services District No. 46122
Harris County Emergency Services District No. 50102
Harris County Emergency Services District No. 60093
Harris County Emergency Services District No. 80072
Hays County Emergency Services District No. 3084
Hays County Emergency Services District No. 3-A134
Hays County Emergency Services District No. 5142
Hays County Emergency Services District No. 8084
Hays County Emergency Services District No. 8-A134
Hurst Crime Control District971
Jeff Davis County Emergency Services District No. 1063
Keller Crime Control District031
Lake Travis Library District044
Lakewood Village Municipal Development District123
Lewisville Crime Control District122
Lewisville Fire Control District122
Liberty Hill Library District041
Montgomery County Emergency Services District No. 1134
Montgomery County Emergency Services District No. 3132
Montgomery County Emergency Services District No. 4101
Montgomery County Emergency Services District No. 5103
Montgomery County Emergency Services District No. 6122
Montgomery County Emergency Services District No. 7073
Montgomery County Emergency Services District No. 8121
Montgomery County Emergency Services District No. 9073
Montgomery County Emergency Services District No. 12063
Montgomery County Emergency Services District No. 12-A084
Montgomery County Emergency Services District No. 12-B134
Nacogdoches County Hospital District931
North Richland Hills Crime Control District964
Oak Point Municipal Development District123
Orange County Emergency Services District No. 3103
Palmhurst Crime Control District074
Palmview Crime Control District074
Reno Crime Control District054
Richland Hills Crime Control District074
River Oaks Crime Control District971
Seabrook Crime Control District073
Sullivan City Crime Control District084
The Woodlands Township031
The Woodlands Township Economic Development Zone082
Timpson Library District041
Town Center Economic Development Zone No. 1033
Town Center Economic Development Zone No. 2041
Town Center Economic Development Zone No. 3041
Town Center Economic Development Zone No. 4072
Travis County Emergency Services District No. 2051
Travis County Emergency Services District No. 3043
Travis County Emergency Services District No. 4044
Travis County Emergency Services District No. 5083
Travis County Emergency Services District No. 5-A083
Travis County Emergency Services District No. 6093
Travis County Emergency Services District No. 6-A093
Travis County Emergency Services District No. 8094
Travis County Emergency Services District No. 8-A134
Travis County Emergency Services District No. 11061
Travis County Emergency Services District No. 11-A102
Travis County Emergency Services District No. 12124
Travis County Emergency Services District No. 12-A134
Travis County Emergency Services District No. 14134
Watauga Crime Control District971
Wells Branch Library District001
Westbank Library District001
White Settlement Crime Control District964
Williamson County Emergency Services District No. 1134
Williamson County Emergency Services District No. 7094
Wimberley Village Library District051

96-339
(03/2014)

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