By Margaret Eisler, Esq.
The Texas Comptroller of Public Accounts has announced local sales and use tax rate changes, effective January 1, 2024. (New and Additional Tax Rate Changes Effective January 1, 2024, Tex. Comptroller of Public Accounts, 12/01/2023.)
City sales and use tax. The following cities have increased the additional city sales and use tax for city sales tax purposes, resulting in the following total rates: Rice (Navarro County), 8.25%; and Shoreacres, 8.25%.
The city of Rocksprings has increased the additional city sales and use tax for street maintenance and repair, resulting in the total rate of 8.0%.
Combined area sales and use tax. The following combined areas have been created to administer the local sales and use tax between overlapping local jurisdictions with these local rates: Bullard/Smith County Emergency Services District No. 2, 1.5%; Jarrell/Williamson County Emergency Services District No. 5(1), 2%; Keene/Johnson County Emergency Services District No. 1-B, 2%; Lindale/Smith County Emergency Services District No. 1, 1.5%; and McLendon-Chisholm/Rockwall County Public Safety & Fire Assistance District, 2%.
