programseSystems Help

List SupplementSales Tax

Who must file the list supplement?

You must file the list supplement with the Texas Sales and Use Tax Return, if you:

  • are an out-of-state seller;
  • drop ship items from outside Texas to your customers;
  • are a contractor improving realty;
  • are an itinerant vendor; or
  • are an auctioneer

Other circumstances may require you to file by list. If you have specific questions, please call us at 800-252-5555.

City, Transit, County, Special Purpose Districts (SPDs) and Combined Districts are separate taxing jurisdictions. Sales and use tax data should be reported for individual local taxing jurisdictions on the sales and use tax return supplement and not combined and reported to one taxing jurisdiction. Unincorporated areas without an assigned local code should not be reported on the sales and use tax return supplement.

Refer to our Tax Rate Locator which allows you to enter a specific address to determine the local sales taxing jurisdiction(s) at that address.

Refer to Guidelines for Collecting Local Sales and Use Tax (PDF), for more detailed information.

Jurisdiction: The seven digit number for the local taxing jurisdiction will be listed in this column.

Jurisdiction Name: The City, Transit, County, SPD and Combined District names will be listed in this column.

Amount Subject to Local Tax: Enter amount rounded to the nearest whole dollar. The Amount Subject to Local Tax is the taxable sales, plus taxable purchases, that are subject to local tax for each taxing jurisdiction for this period.

Note: An entry is required for each City, Transit, County, SPD and Combined District names marked with the word REQUIRED, even if the amount subject to tax is zero.

Tax Rate: Tax rate is the local tax rate ranging from 1/8 of 1 percent to 2 percent for the specific local taxing jurisdiction.

To add additional City, Transit, County, SPD and Combined District names where you did business during this period by choosing the Add Jurisdiction button and searching for the jurisdiction you need to add.

Need assistance?

If your question is not addressed here, contact us.