taxes

County Sales and Use Tax

In Texas, 125 counties 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) as applicable.

The counties listed below have a 0.5 percent sales and use tax rate unless indicated with an asterisk (*).

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
Armstrong 4006004 10/01/2017
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
Borden 5 4017001 10/01/2023
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 01/01/1988
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
  • * 1.5% county tax rate
  • 1 County-wide special purpose district (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.
  • 5 1.0% county tax rate

If you have questions about local sales and use tax rate information, please contact us by email at [email protected].