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Sales tax glossary

What is a district tax?

A district tax is a sales tax imposed by a special taxing district, such as a transit, stadium or public safety district, on top of state, county and city taxes. District boundaries often don't follow city limits or ZIP codes, which makes them easy to miss.

Example

Two addresses in the same city have different rates because only one sits inside a transportation district that adds its own tax.

Why it matters for sellers

District taxes are part of the combined rate you collect under destination sourcing. Because their boundaries don't match ZIP codes, rate lookups need the full street address to get them right.

Related terms

This definition is general information, not tax or legal advice. Rules vary by jurisdiction and change over time.

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