Houston, Dallas, and Austin
Houston, Dallas, and Austin each split the 2% local sales tax evenly between the city and its transit authority, for the 8.25% maximum combined rate.
- The city rate is 1% in each, and the transit authority adds another 1%: the Houston MTA since October 1, 1978, the Dallas MTA since January 1, 1984, and the Austin MTA since July 1, 1985.
- In parts of Houston, emergency services districts take the second 1% in place of the transit authority, so the total stays 8.25% but the Comptroller lists each district’s own local code alongside the city’s.
- Local sales tax generally follows the seller’s place of business, and local use tax follows where the customer first stores, uses, or consumes the item. Boundaries do not follow ZIP codes, so the rate is checked by address in the Comptroller’s Sales Tax Rate Locator.