Texas Local Sales Tax Allocation Payment Detail

Texas Comptroller data details monthly components of sales tax dollars returned to local cities, counties, and districts. Payments are allocated based on taxpayer returns, generally representing taxes collected on sales made two or more months prior. The dataset is provided by data.texas.gov and was last updated in March 2026.

Use Cases

• Analyze monthly revenue trends for a specific Authority Name using the Allocation Month and Total Collections columns.
• Compare administrative costs across jurisdictions by calculating the Service Fee as a percentage of Net Payment.
• Identify payment timing anomalies by examining the gap between Allocation Month (sales period) and Allocation Date (payment date).
• Assess the impact of audit recoveries on local budgets by tracking Audit Collections over time.
• Model cash flow for local authorities by forecasting Net Payment based on Prior Period Collections and Current Period Collections.

Strengths

• Dataset provides 15 distinct columns detailing payment components.
• Data includes a temporal dimension with Allocation Month for time-series analysis.
• Covers multiple local authority types (city, county, district, transit).

Limitations

• Sample size and total row count are unknown, limiting assessment of statistical significance.
• Temporal coverage and time range of the data are unspecified.
• Potential for geographic bias as data is limited to Texas jurisdictions.

Provenance

Source

Texas Comptroller's office via data.texas.gov.

Collection Method

Compiled from taxpayer returns and allocation calculations by the state comptroller.

Freshness

Updated as of March 2026.

Geography

State of Texas, USA.