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Local Sales and Use Tax City Annexation/Disannexation Information

When cities with a local sales and use tax annex areas into or disannex areas out of their city limits, the Comptroller must be notified to set the date to begin or stop collection of applicable local sales and use taxes in the affected areas. The Comptroller then will notify the city of the effective date for sales tax collection to begin or stop. The Comptroller will also notify affected businesses, including utility companies, located in the annexed or disannexed area(s) of the boundary change and when to begin or stop collecting the local tax.

If a transit authority or special-purpose district is located in the city, or if the city collects the mixed beverage tax, these taxes also will be imposed or repealed accordingly in the annexed or deannexed area(s).

If you need specific information about a city ordinance, please contact the city directly.

For the most recent quarterly annexation/deannexation activity, refer to our update pages:

If you have questions about local sales and use tax annexation and disannexation information, please contact us.