Jurisdictions That Impose Local Sales Tax on
Telecommunications Services (96-339)
Revised: December 2012
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 January 1, 2013, the following jurisdictions have imposed local sales tax on telecommunications services.
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| Special Purpose Districts |
| Deer Park Crime Control and Prevention District |
| Deer Park Fire Control and Emergency Medical Services (EMS) District |
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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 January 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 |
| 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 |
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| 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 |
| 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 |
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| 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 |
| 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 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 |
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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 |
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| 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 |
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| 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 |
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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. 10 | 113 |
| Harris County Emergency Services District No. 14 | 102 |
| 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. 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 |
Need More Assistance?
Email us at tax.help@cpa.state.tx.us.
Call us toll free.
Visit one of our local field offices.
96-339
(11/2012)
