taxes

Combined Area Sales and Use Tax

In Texas, the combined area city sales tax is collected in addition to state tax and any other local taxes (transit, county, special purpose district) when applicable. The total local sales tax rate in any one particular location — that is, the sum of the rates levied by all local taxing authorities — can never exceed 2 percent.

The combined area local code is used to distinguish areas where a portion of a city overlaps another taxing jurisdiction, resulting in a total local tax rate that would exceed 2 percent. The Comptroller can make the necessary adjustments to the total local tax rate to maintain a 2 percent rate for these unique areas.

If you do business in any of these unique city areas, you must use the combined area local code instead of the regular city and county/special purpose district codes to report local sales and use tax.

If you have questions about Local Sales and Use Tax rates or boundary information, email Taxalloc.RevAcct@cpa.texas.gov or call 800-531-5441, ext. 3-4530.

NOTE: Do not report the city local code and the combined area local code for the same taxable transaction.

Combined Area Name Local Code Rate Effective Date
Amarillo/Randall County Assistance District No. 1 6191606 2% 10/01/2012

The Amarillo/Randall County Assistance District No. 1 combined area is the area within the Randall County Assistance District No. 1 annexed by the city of Amarillo on or after May 22, 2012.

Combined Area Name Local Code Rate Effective Date
Austin/Dripping Springs Library District/Hays County 6105601 1% 10/01/2002
Austin MTA 3227999 1%  

The Austin/Dripping Springs Library District/Hays County combined area is the area within the Dripping Springs Library District annexed by the city of Austin on or after May 9, 2002. ZIP Code 78652 is partially located within the Austin/Dripping Springs Library District/Hays County combined area.

Combined Area Name Local Code Rate Effective Date
Austin/East Travis Gateway Library District 6227668 1% 04/01/2012
Austin MTA 3227999 1%  

The Austin/East Travis Library District combined area is the area within the East Travis Library District annexed by the city of Austin on or after December 8, 2011. ZIP Code 78744 is partially located within the Austin/East Travis Gateway Library District.

Combined Area Name Local Code Rate Effective Date
Austin/Hays County 6105638 1% 04/01/2013
Austin Metropolitan Transit Authority 3227999 1%  

The Austin/Hays County combined area is the area within Hays County annexed by the city of Austin on or after November 8, 2012.

Combined Area Name Local Code Rate Effective Date
Austin/Westbank Community Library District 6227604 1% 07/01/2001
Austin MTA 3227999 1%  

The Austin/Westbank Community Library District combined area is the area within the Westbank Community Library District annexed by the city of Austin on or after December 1, 2000. ZIP Code 78746 is partially located within the Austin/Westbank Community Library District combined area.

Combined Area Name Local Code Rate Effective Date
Bartonville/Denton County Development District No. 4 6061612 2% 04/01/2007

The Bartonville/Denton County Development District No. 4 combined area is the area within the Denton County Development District No. 4 annexed by the city of Bartonville on or after November 26, 2006.

Combined Area Name Local Code Rate Effective Date
Bee Cave/Lake Travis Library District 6227613 2% 01/01/2008

The Bee Cave/Lake Travis Library District combined area is the area within the Lake Travis Library District annexed by the city of Bee Cave on or after August 14, 2007.

Combined Area Name Local Code Rate Effective Date
Bee Cave/Travis County Emergency Services District No. 6-A 6227640 2% 07/01/2011

The Bee Cave/Travis County Emergency Services District No. 6-A combined area is the area within the Travis County Emergency Services District No. 6-A annexed by the city of Bee Cave on or after February 22, 2011.

Combined Area Name Local Code Rate Effective Date
Belton/Salado Public Library District 6014601 1 1/2% 04/01/2001
Bell County 4014004 1/2%  

The Belton/Salado Public Library District combined area is the area within the southern portion of the Salado Public Library District annexed by the city of Belton on or after October 24, 2000. ZIP Code 76513 is partially located within the Belton/Salado Public Library District combined area.

Combined Area Name Local Code Rate Effective Date
Blanco/Blanco County South Library District 6016618 1 1/2% 07/01/2006
Blanco County 4016002 1/2%  

The Blanco/Blanco County South Library District combined area is the area within the Blanco County South Library District annexed by the city of Blanco on or after January 1, 2006.

Combined Area Name Local Code Rate Effective Date
Buda/Hays County Emergency Services District No. 8 6105610 1 1/2% 01/01/2010
Hays County 4105004 1/2%  

The Buda/Hays County Emergency Services District No. 8 combined area is the area within the Hays County Emergency Services District No. 8 annexed by the city of Buda on or after January 1, 2010, through April 30, 2013. The city of Buda's Limited Purpose Annexation within the Sunfield Municipal Utility District is also in the combined area due to their Strategic Partnership Agreement.

Combined Area Name Local Code Rate Effective Date
Buda/Hays County Emergency Services District No. 8-A 6105647 1 1/2% 01/01/2014
Hays County 4105004 1/2%  

The Buda/Hays County Emergency Services District No. 8-A combined area is the area within the Hays County Emergency Services District No. 8-A annexed by the city of Buda on or after August 20, 2013.

Combined Area Name Local Code Rate Effective Date
Bulverde/Bexar County Emergency Services District No. 3 6015600 2% 04/01/2017

The Bulverde/Bexar County Emergency Services District No. 3 combined area is the area within the Bexar County Emergency Services District No. 3 annexed by the city of Bulverde on or after October 11, 2016.

Combined Area Name Local Code Rate Effective Date
Bulverde/Comal County Emergency Services District No. 4 6046621 1% 07/01/2015
Comal County 4046006 1/2%  
Bulverde Area Library District 5046514 1/2%  

The Bulverde/Comal County Emergency Services District No. 4 combined area is the area within the Comal County Emergency Services District No. 4 annexed by the city of Bulverde on or after December 31, 2014.

Combined Area Name Local Code Rate Effective Date
Bulverde/Comal County Emergency Services District No. 5 6046630 1% 04/01/2011
Comal County 4046006 1/2%  
Bulverde Area Library District 5046514 1/2%  

The Bulverde/Comal County Emergency Services District No. 5 combined area is the area within the Comal County Emergency Services District No. 5 annexed by the city of Bulverde on or after January 11, 2011.

Combined Area Name Local Code Rate Effective Date
Bulverde/Comal County Emergency Services District No. 5-A 6046612 1% 10/01/2010
Comal County 4046006 1/2%  
Bulverde Area Library District 5046514 1/2%  

The Bulverde/Comal County Emergency Services District No. 5-A combined area is the area within the Comal County Emergency Services District No. 5 annexed by the city of Bulverde on June 8, 2010 whose boundaries are the same as the Comal County Emergency Services District No. 5-A.

Combined Area Name Local Code Rate Effective Date
Canyon/Randall County Assistance District No. 1 6191615 2% 10/01/2012

The Canyon/Randall County Assistance District No. 1 combined area is the area within the Randall County Assistance District No. 1 annexed by the city of Canyon on or after May 21, 2012.

Combined Area Name Local Code Rate Effective Date
Castroville/Medina County Emergency Services District No. 1 6163619 1 1/2% 07/01/2017
Medina County 4163003 1/2%  

The Castroville/Medina County Emergency Services District No. 1 combined area is the area within the Medina County Emergency Services District No. 1 annexed by the City of Castroville on or after December 13, 2016. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Cleveland/East Montgomery County Improvement District 6170638 2% 07/01/2016

The Cleveland/East Montgomery County Improvement District combined area is the area within the East Montgomery County Improvement District annexed by the city of Cleveland between December 9, 2008 and December 26, 2011.

Combined Area Name Local Code Rate Effective Date
Cleveland/East Montgomery County Improvement District A 6170647 2% 07/01/2016

The Cleveland/East Montgomery County Improvement District A combined area is the area within the East Montgomery County Improvement District A annexed by the city of Cleveland on or after December 27, 2011.

Combined Area Name Local Code Rate Effective Date
Corpus Christi/Kleberg County 6137603 1 3/8% 07/01/2002
Corpus Christi MTA 3178998 1/2%  
Corpus Christi Crime Control 5178505 1/8%  

The Corpus Christi/Kleberg County combined area is the area within the city of Corpus Christi in Kleberg County.

Combined Area Name Local Code Rate Effective Date
Fair Oaks Ranch/Bulverde Area Rural Library District 6046603 1 1/2% 10/01/2008
Comal County 4046006 1/2%  

The Fair Oaks Ranch/Bulverde Area Rural Library District combined area, located in the eastern portion of the city of Fair Oaks Ranch, is the portion of the city in Comal County.

Combined Area Name Local Code Rate Effective Date
Fate/Rockwall County Assistance District 6199635 1 1/2% 04/01/2016
Fate Municipal Development District 5199519 1/2%  

The Fate/Rockwall County Assistance District combined area is the area within the Rockwall County Assistance District annexed by the city of Fate on or after September 21, 2015.

Combined Area Name Local Code Rate Effective Date
Fort Worth/Wise County 6249608 1% 07/01/2002
Fort Worth MTA 3220996 1/2%  
Fort Worth Crime Control 5220503 1/2%  

The Fort Worth/Wise County combined area is the area within the city of Fort Worth in Wise County.

Combined Area Name Local Code Rate Effective Date
Fort Worth/Parker County 6184605 1% 10/01/2010
Fort Worth MTA 3220996 1/2%  
Fort Worth Crime Control 5220503 1/2%  

The Fort Worth/Parker County combined area is the area within the city of Fort Worth in Parker County.

Combined Area Name Local Code Rate Effective Date
Heath/Rockwall County Public Safety & Fire Assistance District 6199608 2% 10/01/2007

The Heath/Rockwall County Public Safety & Fire Assistance District combined area is the area within the Rockwall County Public Safety & Fire Assistance District annexed by the city of Heath on or after January 1, 2015.

Combined Area Name Local Code Rate Effective Date
Hutto/Travis County Emergency Services District No. 2 6227622 1% 10/01/2016
Austin MTA 3227999 1%

The Hutto/Travis County Emergency Services District No. 2 combined area is the area within the Travis County Emergency Services District No. 2 annexed by the city of Hutto for Limited Purposes under a Strategic Partnership Agreement on May 1, 2006.

Combined Area Name Local Code Rate Effective Date
Hutto/ Williamson County Emergency Services District 3 6246610 2% 04/01/2017

The Hutto/Williamson County Emergency Services District No. 3 combined area is the area within the Williamson County Emergency Services District No. 3 annexed by the city of Hutto on or after October 13, 2016.

Combined Area Name Local Code Rate Effective Date
Jarrell/Williamson County Emergency Services District No. 5 6246629 2% 10/01/2017

The Jarrell/Williamson County Emergency Services District No. 5 combined area is the area within the Williamson County Emergency Services District No. 5 annexed by the City of Jarrell on or after May 23, 2017. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Johnson City/Blanco County North Library District 6016609 1 1/2% 07/01/2005
Blanco County 4016002 1/2%  

The Johnson City/Blanco County North Library District combined area is located in the western portion of Johnson City.

Combined Area Name Local Code Rate Effective Date
Killeen/Salado Public Library District 6014610 1 1/2% 01/01/2016
Bell County 4014004 1/2%  

The Killeen/Salado Public Library District combined area is the area within the Salado Public Library District annexed by the city of Killeen on or after December 18, 2007.

Combined Area Name Local Code Rate Effective Date
Kyle/Caldwell Hays County Emergency Services District No. 1 6105656 1 1/2% 04/01/2014

The Kyle/Caldwell Hays County Emergency Services District No. 1 combined area is the area within the Caldwell Hays County Emergency Services District No. 1 annexed by the city of Kyle on or after December 18, 2013.

Combined Area Name Local Code Rate Effective Date
Kyle/Hays County Emergency Services District No. 3 6105692 1 1/2% 10/01/2016
Hays County 4105004 1/2%

The Kyle/Hays County Emergency Services District No. 3 combined area is the area within the Hays County Emergency Services District No. 3 annexed by the city of Kyle on or after May 3, 2016.

Combined Area Name Local Code Rate Effective Date
Kyle/Hays County Emergency Services District No. 5 6105665 1 1/2% 04/01/2014

The Kyle/Hays County Emergency Services District No. 5 combined area is the area within the Hays County Emergency Services District No. 5 annexed by the city of Kyle on or after December 18, 2013.

Combined Area Name Local Code Rate Effective Date
Kyle/Hays County Emergency Services District No. 8 6105620 1 1/2% 01/01/2010

The Kyle/Hays County Emergency Services District No. 8 combined area is the area within the Hays County Emergency Services District No. 8 annexed by the city of Kyle on or after October 20, 2009.

Combined Area Name Local Code Rate Effective Date
Kyle/Hays County Emergency Services District No. 8-A 6105674 1 1/2% 04/01/2014

The Kyle/Hays County Emergency Services District No. 8-A combined area is the area within the Hays County Emergency Services District No. 8-A annexed by the city of Kyle on or after December 18, 2013.

Combined Area Name Local Code Rate Effective Date
Lakeway/Travis County Emergency Services District No. 6 6227631 1 3/4% 07/01/2010
Lake Travis Library District 5227560 1/4%  

The Lakeway/Travis County Emergency Services District No. 6 combined area is the area within the Travis County Emergency Services District No. 6 annexed by the city of Lakeway between February 17, 2009 and April 17, 2011.

Combined Area Name Local Code Rate Effective Date
Lakeway/Travis County Emergency Services District No. 6-A 6227659 1 3/4% 07/01/2011
Lake Travis Library District 5227560 1/4%  

The Lakeway/Travis County Emergency Services District No. 6-A combined area is the area within the Travis County Emergency Services District No. 6-A annexed by the city of Lakeway on or after April 18, 2011.

Combined Area Name Local Code Rate Effective Date
Lakeway/Travis County Emergency Services District No. 8 6227677 1 3/4% 07/01/2010

The Lakeway/Travis County Emergency Services District No. 8 combined area is the area within the Travis County Emergency Services District No. 8 annexed by the city of Lakeway on or after February 17, 2009.

Combined Area Name Local Code Rate Effective Date
Lakeway/Travis County Emergency Services District No. 8-A 6227686 1 3/4% 07/01/2014
Lake Travis Library District 5227560 1/4%  

The Lakeway/Travis County Emergency Services District No. 8-A combined area is the area within the Travis County Emergency Services District No. 8-A annexed by the city of Lakeway on or after April 21, 2014.

Combined Area Name Local Code Rate Effective Date
Leander/Liberty Hill Public Library District 6246601 1% 10/01/2015
Austin MTA 3227999 1%  

The Leander/Liberty Hill Public Library District combined area is the area within the Liberty Hill Public Library District annexed by the city of Leander on or after March 5, 2015.

Combined Area Name Local Code Rate Effective Date
Lumberton/Hardin County Emergency Services District No. 2 6100607 2% 01/01/2011

The Lumberton/Hardin County Emergency Services District No. 2 combined area is the area within the Hardin County Emergency Services District No. 2 annexed by the city of Lumberton on or after July 12, 2010.

Combined Area Name Local Code Rate Effective Date
Magnolia/Montgomery County Emergency Services District No. 10 6170629 2% 01/01/2015

The Magnolia/Montgomery County Emergency Services District No. 10 combined area is the area within the Montgomery County Emergency Services District No. 10 annexed by the city of Magnolia on or after June 19, 2014.

Combined Area Name Local Code Rate Effective Date
Manor/Travis County Emergency Services District No. 12-A 6227007 2% 01/01/2017

The Manor/Travis County Emergency Services District No. 12-A combined area is the area within the Travis County Emergency Services District No. 12-A annexed by the city of Manor on or after April 20, 2016.

Combined Area Name Local Code Rate Effective Date
Niederwald/Caldwell Hays Emergency Services District No. 1-A 6105683 1 1/2% 01/01/2016
Hays County 4105004 1/2%  

The Niederwald/Caldwell Hays Emergency Services District No. 1-A combined area is the area within the Caldwell Hays Emergency Services District No. 1-A annexed by the city of Niederwald on or after July 21, 2015.

Combined Area Name Local Code Rate Effective Date
Oak Ridge North/Montgomery County Emergency Services District No. 8 6170610 2% 01/01/2014

The Oak Ridge North/Montgomery County Emergency Services District No. 8 combined area is the area within the Montgomery County Emergency Services District No. 8 annexed by the city of Oak Ridge North on or after August 12, 2013.

Combined Area Name Local Code Rate Effective Date
Pflugerville/Travis County Emergency Services District No. 2-A 6227695 2% 01/01/2015

The Pflugerville/Travis County Emergency Services District No. 2-A combined area is the area within the Travis County Emergency Services District No. 2-A annexed by the city of Pflugerville on or after September 23, 2014.

Combined Area Name Local Code Rate Effective Date
Rockwall/Rockwall County Public Safety & Fire Assistance District 6199519 2% 07/01/2008

The Rockwall/Rockwall County Public Safety & Fire Assistance District combined area is the area within the Rockwall County Public Safety & Fire Assistance District annexed by the city of Rockwall on or after January 1, 2015.

Combined Area Name Local Code Rate Effective Date
Royse City/Hunt County 6116608 2% 01/01/2004

The Royse City/Hunt County combined area is portion of Royse City in Hunt County. Royse City's Limited Purpose Annexation within the Verandah Municipal Utility District is in the combined area due to their Strategic Partnership Agreement.

Combined Area Name Local Code Rate Effective Date
Royse City/Rockwall County Public Safety & Fire Assistance District 6199626 2% 07/01/2012

The Royse City/Rockwall County Public Safety & Fire Assistance District combined area is the area within the Rockwall County Public Safety & Fire Assistance District annexed by the city of Royse City in Rockwall County on or after January 1, 2015.

Combined Area Name Local Code Rate Effective Date
San Antonio/Medina County 6163600 1 1/4% 04/01/2015
San Antonio MTA 3015995 1/2%  
San Antonio ATD 3015664 1/4%  

The San Antonio/Medina County combined area is the area within the city of San Antonio in Medina County.

Combined Area Name Local Code Rate Effective Date
Uhland/Caldwell Hays Emergency Services District No. 1 6105004 1 1/2% 10/01/2016
Hays County 4105004 1/2%  

The Uhland/Caldwell Hays Emergency Services District No. 1 combined area is the area within the Caldwell Hays Emergency Services District No. 1 annexed by the city of Uhland between March 4, 2015 and August 4, 2015.

Combined Area Name Local Code Rate Effective Date
Uhland/Caldwell Hays Emergency Services District No. 1-A 6105013 1 1/2% 10/01/2016
Hays County 4105004 1/2%  

The Uhland/Caldwell Hays Emergency Services District No. 1-A combined area is the area within the Caldwell Hays Emergency Services District No. 1-A annexed by the city of Uhland on or after August 5, 2016.

Combined Area Name Local Code Rate Effective Date
Willis/Montgomery County Emergency Services District No. 1 6170601 2% 04/01/2009

The Willis/Montgomery County Emergency Services District No. 1 combined area is the area within the Montgomery County Emergency Services District No. 1 annexed by the city of Willis on or after December 16, 2008.