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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 TaxAllocation@cpa.texas.gov.