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

Revised: June 2013

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 July 1, 2013, the following jurisdictions have imposed local sales tax on telecommunications services.

Cities
Kosse
West Orange

Special Purpose Districts
Harris County Emergency Services District No. 7
Harris County Emergency Services District No. 28

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 July 1, 2013, 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
Abilene	874
Addison	874
Alamo	113
Aledo	874
Alice	874
Allen	894
Alpine	881
Alvarado	091
Amarillo	874
Ames (Liberty Co.)	881
Anna	101
Andrews	874
Angleton	874
Angus	881
Annetta North	883
Annetta South	881
Anthony	881
Aransas Pass	091
Archer City	062
Arlington	874
Aspermont	052
Athens	874
Atlanta	122
Aubrey	881
Austin	874
Azle	971
Balch Springs	973
Balcones Heights	874
Bandera	091
Bangs	881
Bartlett	881
Bartonville	881
Bay City	874
Bayou Vista	002
Beaumont	874
Bedford	874
Beeville	951
Bellevue	901
Belton	874
Benavides	881
Benbrook	874
Big Lake	972
Big Spring	874
Blooming Grove	072
Blue Mound	874
Borger	874
Bonham	041
Bovina	032
Boyd (Wise Co.)	881
Brazoria	902
Breckenridge	874
Brenham	901
Bridge City	912
Bronte	874
Brownfield	963
Brookshire	881
Brookside Village	972
Brownsville	892
Brownwood	874
Bryan	874
Bulverde	101-104
Burkburnett	874
Burleson	874
Burton	042
Cameron	881
Canadian	882
Canyon	874
Carrizo Springs	884
Carrollton	911
Castle Hills	874
Castroville	093
Cedar Hill	874
Cedar Park	874
Celeste	881
Celina	132
Center	874
Chandler	883
Childress	874
China	884
Cibolo	883
Cisco	874
Clarendon	874
Claude	874
Clear Lake Shores	901
Cleburne	882
Cleveland	881
Clint	874
Coffee City	113
Coldspring	881
College Station	971
Colleyville	891
Colmesneil	874
Colorado City	874
Commerce	954
Conroe	874
Converse	881
Coppell	921
Copper Canyon	883
Copperas Cove	881
Corpus Christi	874
Corinth	031
Corrigan	882
Corsicana	882
Cottonwood Shores	984
Cotulla	054
Crane	874
Crosbyton	874
Crowley	874
Cuero	101
Cumby	882
Cuney	944
Cut and Shoot	073
Daingerfield	874
Dalhart	874
Dallas	874
Dalworthington Gardens	874
Danbury	104
De Leon	953
Decatur	874
Deer Park	881
Denison	034
Denton	874
Deport	094
DeSoto	874
Devine	874
Dickinson	881
Double Oak	882
Driscoll	881
Duncanville	874
Eagle Pass	874
Early	054
East Mountain	882
Eastland	891
Edcouch	902
Eden	881
Edgecliff Village	874
Edinburg	883
Edna	931
El Campo	874
El Paso	874
Eldorado	874
Electra	882
Elgin	883
Emory	044
Encinal	103
Ennis	031
Escobares	114
Euless	874
Everman	882
Fairview	052
Farmers Branch	874
Farmersville	874
Fate	874
Flower Mound	883
Floydada	874
Forest Hill	874
Fort Stockton	874
Fort Worth	874
Fredericksburg	874
Freeport	874
Frisco	901
Fritch	081
Fulshear	112
Gainesville	874

City Name	Effective
Galveston	892
Ganado	874
Garland	874
George West	874
Georgetown	884
Glen Rose	874
Goliad	874
Gonzales	874
Gordon (Palo Pinto Co.)	874
Gorman	954
Graford	891
Grandfalls	093
Grandview	101
Grand Prairie	874
Grapevine	874
Greenville	891
Gregory	881
Groesbeck	881
Groom	881
Groves	874
Gruver	874
Gun Barrel City	082
Gunter	121
Hale Center	874
Hallsburg	881
Haltom City	882
Hamilton	874
Happy	874
Harlingen	931
Haskell	874
Haslet	874
Heath	874
Helotes	091
Henderson	131
Henrietta	893
Hewitt	051
Hico	111
Highland Park	874
Hillsboro	064
Hitchcock	044
Hollywood Park	881
Hooks	002
Horizon City	911
Houston	874
Hubbard	884
Hudson	882
Hudson Oaks	874
Hunters Creek Village	874
Huntsville	881
Hurst	874
Hutchins	874
Ingleside	881
Iowa Park	882
Irving	891
Jacksonville	874
Jefferson	094
Jersey Village	874
Jewett	091
Jonestown	884
Joshua	874
Jourdanton	874
Karnes City	882
Katy	874
Kaufman	881
Keene	083
Keller	874
Kemah	874
Kenedy	874
Kennedale	921
Kerens	883
Kermit	881
Kilgore	874
Killeen	874
Kosse	133
Knox City	881
Kyle	883
Ladonia	124
La Feria	881
La Joya	893
La Marque	903
La Ward	891
Lake Dallas	874
Lake Worth	874
Lakeport	901
Lakewood Village	101
Lakeside (Tarrant Co.)	881
Lakeway	874
Lamesa	064
Lancaster	874
Laredo	874
Leon Valley	874
Levelland	874
Lewisville	881
Liberty (Liberty Co.)	874
Liberty Hill	111
Little Elm	931
Littlefield	874
Live Oak	951
Livingston	104
Llano	881
Lockhart	874
Lockney	874
Lometa	041
Lone Oak	972
Longview	882
Lorena	044
Lubbock	874
Lufkin	914
Lumberton	981
Malakoff	953
Manor	874
Mansfield	874
Marble Falls	881
Marfa	874
Marlin	072
Marquez	091
Marshall	874
Mason	874
Mathis	874
McAllen	874
McCamey	883
McKinney	874
McLean	874
Meadows Place	954
Melissa	091
Memphis	874
Mercedes	881
Merkel	032
Mesquite	874
Mexia	874
Midland	874
Midlothian	032
Mineral Wells	884
Mingus	874
Mission	881
Missouri City	881
Monahans	874
Montgomery	033
Morgan's Point	101
Morgan's Point Resort	122
Morton	874
Mount Pleasant	874
Mount Vernon	874
Muleshoe	874
Munday	874
Mustang	881
Nacogdoches	904
Nassau Bay	114
New Berlin	882
New Boston	001
New Braunfels	891
New Summerfield	881
Niederwald	034
Nolanville	103
North Richland Hills	874
Nome	881
Oak Leaf	092
Oak Point	034
Oak Ridge	882
Oak Ridge North	874
Odem	881
Odessa	874
O'Donnell	904
Olney	874

City Name	Effective
Orange	881
Orchard	883
Overton	882
Ovilla	074
Palacios	911
Palestine (Anderson Co.)	881
Palmer	881
Palm Valley	971
Palmhurst	074
Palmview	074
Pampa	874
Panorama Village	102
Panhandle	874
Pantego	883
Paris	874
Pasadena	874
Payne Springs	073
Pearland	874
Pearsall	874
Pelican Bay	044
Petrolia	982
Pharr	882
Pilot Point	944
Pinehurst (Orange Co)	874
Piney Point Village	874
Pittsburg	103
Plainview	874
Plano	874
Point Comfort	874
Ponder	874
Port Arthur	882
Port Isabel	882
Port Neches	874
Pottsboro	054
Prairie View	882
Presido	101
Princeton	874
Progreso	023
Progreso Lakes	883
Quinlan	881
Ralls	874
Ranger	874
Rankin (Upton Co.)	881
Reno (Lamar Co.)	054
Richardson	911
Richland Hills	891
Riesel	032
Rio Grande City	113
Rio Hondo	041
River Oaks	874
Riverside	044
Roanoke	882
Robert Lee	874
Robinson	044
Roby	881
Rockport	874
Rockwall	874
Roma	113
Roscoe	874
Rollingwood	034
Rosenberg	923
Rotan	874
Round Rock	921
Rowlett	874
Royse City	874
Runaway Bay	881
Rusk	874
Sachse	951
Saginaw	874
Saint Jo	981
Salado	111
San Angelo	891
San Antonio	874
San Diego	874
San Juan (Hidalgo Co.)	892
San Marcos	874
San Saba	043
Sansom Park	881
Santa Anna	011
Santa Fe	031
Schertz	901
Seabrook	881
Seagoville	971
Seguin	074
Seminole	874
Seven Points	874
Seymour	874
Shamrock	874
Silsbee	921
Simonton	021
Sinton	874
Skellytown	874
Slaton	874
Smithville	881
Snyder	874
Somerset	132
Sonora	874
Sour Lake	874
Southmayd	944
Spearman	874
Stamford	874
Stanton	874
Stephenville	891
Stinnett	874
Stockdale	122
Strawn	874
Sugar Land	921
Sullivan City	084
Sulphur Springs	883
Sun Valley	912
Sundown	874
Sunset Valley	881
Sweeny	883
Sweetwater	874
Tatum	874
Taylor	882
Temple	892
Terrell	882
Texarkana	881
Texas City	931
Three Rivers	874
Tiki Island	002
Timpson	111
Tolar	003
Trophy Club	892
Tye	874
Tyler	881
University Park	874
Venus	091
Vernon	874
Victoria	874
Vidor	874
Village of the Hills	104
Von Ormy	094
West University Place	874
Waco	874
Wake Village	001
Walnut Springs	102
Watauga	901
Waxahachie	874
Weatherford	874
Webberville	041
Webster	874
Weimer	972
Weslaco	881
West	121
West Orange	133
West Tawakoni	971
Westlake	954
Wharton	874
White Settlement	874
White Oak	092
Wichita Falls	881
Willow Park	874
Wimberley	082
Wills Point	881
Windthorst	891
Wink	881
Winnsboro	874
Winters	874
Wolfforth	874
Woodway	952
Woodville	874
Yorktown	893

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
Angelina	081
Anderson	113
Bailey	892
Blanco	881
Bosque	881
Burleson	041
Cherokee	884
Comanche	953
El Paso	881
Gillespie	881
Gregg	951
Guadalupe	901
Hays	882

County Name	Effective
Hill	881
Hood	041
Hopkins	121
Houston	111
Kendall	954
Kleberg	121
Lamar	124
Leon	041
Madison	041
Milam	881
Morris	882
Oldham	041
Parker	041

County Name	Effective
Rains	893
Red River	131
Runnels	882
San Jacinto	042
San Saba	041
Scurry	941
Smith	944
Tom Green	881
Upshur	883
Walker	954
Washington	064
Young	041

Special Purpose Districts That Impose Local Sales Tax on Telecommunications Services

Special Purpose District Name	Effective
Benbrook Library District	004
Blanco County South Library District	032
Blanco County North Library District	063
Brewster County Emergency Services District No. 1	042
Bulverde Area Rural Library District	003
Canyon Lake Community Library District	003
Chambers County Emergency Services District No. 1	112
Comal County Emergency Services District No. 1	094-101
Comal County Emergency Services District No. 3	042
Comal County Emergency Services District No. 4	094
Comal County Emergency Services District No. 5	094
Comal County Emergency Services District No. 6	062
Coppell Crime Control District	092
Corinth Crime Control District	063
Corpus Christi Crime Control District	111
Deer Park Crime Control and Prevention District	131
Deer Park Fire Control and EMS District	131
Driftwood Economic Development Municipal Management District	102
Dripping Springs Community Library District	003
East Travis Gateway Library District	074
Euless Crime Control District	964
Flower Mound Crime Control District	091
Flower Mound Fire Control District	091
Forest Hill Crime Control District	023-063
Forest Hill Library District	031
Grand Prairie Crime Control District	082
Haltom City Crime Control District	971
Hardin County Emergency Services District No. 2	112
Harris County Emergency Services District No. 2	093
Harris County Emergency Services District No. 4	111
Harris County Emergency Services District No. 5	103
Harris County Emergency Services District No. 7	133
Harris County Emergency Services District No. 10	113
Harris County Emergency Services District No. 14	102
Harris County Emergency Services District No. 17	132
Harris County Emergency Services District No. 28	133
Harris County Emergency Services District No. 46	122
Harris County Emergency Services District No. 50	102
Harris County Emergency Services District No. 60	093
Harris County Emergency Services District No. 80	072
Hays County Emergency Services District No. 3	084
Hays County Emergency Services District No. 8	084
Hurst Crime Control District	971
Jeff Davis County Emergency Services District No. 1	063
Keller Crime Control District	031
Lake Travis Library District	044
Lakewood Village Municipal Development District	123
Lewisville Crime Control District	122
Lewisville Fire Control District	122
Liberty Hill Library District	041
Montgomery County Emergency Services District No. 3	132
Montgomery County Emergency Services District No. 4	101
Montgomery County Emergency Services District No. 5	103
Montgomery County Emergency Services District No. 6	122
Montgomery County Emergency Services District No. 7	073
Montgomery County Emergency Services District No. 8	121
Montgomery County Emergency Services District No. 9	073
Montgomery County Emergency Services District No. 12	063
Montgomery County Emergency Services District No. 12-A	084
Nacogdoches County Hospital District	931
North Richland Hills Crime Control District	964
Oak Point Municipal Development District	123
Orange County Emergency Services District No. 3	103
Palmhurst Crime Control District	074
Palmview Crime Control District	074
Reno Crime Control District	054
Richland Hills Crime Control District	074
River Oaks Crime Control District	971
Seabrook Crime Control District	073
Sullivan City Crime Control District	084
The Woodlands Township	031
The Woodlands Township Economic Development Zone	082
Timpson Library District	041
Town Center Economic Development Zone No. 1	033
Town Center Economic Development Zone No. 2	041
Town Center Economic Development Zone No. 3	041
Town Center Economic Development Zone No. 4	072
Travis County Emergency Services District No. 2	051
Travis County Emergency Services District No. 3	043
Travis County Emergency Services District No. 4	044
Travis County Emergency Services District No. 5	083
Travis County Emergency Services District No. 5-A	083
Travis County Emergency Services District No. 6	093
Travis County Emergency Services District No. 6-A	093
Travis County Emergency Services District No. 8	094
Travis County Emergency Services District No. 11	061
Travis County Emergency Services District No. 11-A	102
Travis County Emergency Services District No. 12	124
Watauga Crime Control District	971
Wells Branch Library District	001
Westbank Library District	001
White Settlement Crime Control District	964
Williamson County Emergency Services District No. 7	094
Wimberley Village Library District	051

96-339
(05/2013)

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

Cities That Impose Local Sales Tax on Telecommunications Services

Transit Authorities That Impose Local Sales Tax on Telecommunications Services

Counties That Impose Local Sales Tax on Telecommunications Services

Special Purpose Districts That Impose Local Sales Tax on Telecommunications Services

Required Plug-ins

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