State Sales and Use Tax Analysis Quarterly Report

Metropolitan Statistical Area (MSA) Information and Definitions

MSA Composition
Abilene MSA Callahan, Jones, Taylor,
Amarillo MSA Armstrong, Carson, Potter, Randall,
Austin-Round Rock MSA Bastrop, Caldwell, Hays, Travis, Williamson
Beaumont-Port Arthur MSA Hardin, Jefferson, Orange
Brownsville-Harlingen MSA Cameron
College Station-Bryan MSA Brazos, Burleson, Robertson
Corpus Christi MSA Aransas, Nueces, San Patricio
Dallas-Fort Worth-Arlington MSA Dallas-Plano-Irving MD: Collin, Dallas, Delta, Denton, Ellis, Hunt, Kaufman, Rockwall
Fort Worth-Arlington MD: Johnson, Parker, Tarrant, Wise
El Paso MSA El Paso
Houston-Sugar Land-Baytown MSA Austin, Brazoria, Chambers, Fort Bend, Galveston, Harris, Liberty, Montgomery, San Jacinto, Waller
Killeen-Temple-Fort Hood MSA Bell, Coryell, Lampasas
Laredo MSA Webb
Longview MSA Gregg, Rusk, Upshur
Lubbock MSA Crosby, Lubbock
McAllen-Edinburg-Mission MSA Hidalgo
Midland MSA Midland
Odessa MSA Ector
San Angelo MSA Irion, Tom Green
San Antonio MSA Atascosa, Bandera, Bexar, Comal, Guadalupe, Kendall, Medina, Wilson
Sherman-Denison MSA Grayson
Texarkana MSA Bowie
Tyler MSA Smith
Victoria MSA Calhoun, Goliad, Victoria
Waco MSA McLennan
Wichita Falls MSA Archer, Clay, Wichita


Amount Subject to State Sales and Use Tax
The amount subject to the state sales and use tax. This amount is calculated by taking taxable sales and adding use tax purchases.
Gross Sales
The total amount of all sales, leases and rentals of tangible personal property and all labor and service charges made during the reporting period.
Metropolitan Division (MD)
If specified criteria are met, a metropolitan statistical area containing a single core with a population of 2.5 million or more may be subdivided to form smaller groupings of counties referred to as "metropolitan divisions."
Metropolitan Statistical Area (MSA)
Free-standing metropolitan areas composed of one or more counties.
Reporting Outlets
The number of individual business locations with a sales and use tax permit who filed a return.
Taxable Sales
This number is not on the report, but an explanation is needed in order to understand amount subject to state sales and use tax. This is the total amount of sales, leases and rentals of taxable personal property and taxable labor and service charges made during the reporting period.
Use Tax Purchases
The cost of all taxable items removed from inventory for personal or business use and all purchases on which no Texas sales tax was paid or use tax accrued.