The Corpus Christi Rate
The sales tax rate in Corpus Christi is 8.25 percent. The state collects 6.25 percent; the city receives 1 percent for general purposes and four eighth-cent taxes for crime control, streets and arena district facilities, seawall and flood protection, and economic development; and the Corpus Christi Regional Transportation Authority receives half a cent. Nearby cities such as Portland, Robstown and Port Aransas have their own combinations. BOMCAS files sales tax for Corpus Christi businesses remotely.
For permits and taxable services, see the Texas sales and use tax page. This page covers the Corpus Christi rate and marine and plant issues.
Refineries, Plants and Contractors
Machinery and equipment used directly in manufacturing or processing, including refining, are exempt, along with chemicals and catalysts used in the process. Maintenance tools, office equipment and items that do not touch the product are taxable. Contractors working at plants need to know whether a job is new construction, which uses the lump-sum rules, or repair and maintenance of non-residential property, which is a taxable service. Scaffolding and equipment rentals are generally taxable.
Port and Marine Sales
Ships used in foreign or interstate commerce and their supplies, fuel and repairs can qualify for exemptions when properly documented. Sales of boats are taxed under the boat and motor sales and use tax rather than ordinary sales tax. Marine repair yards and fuel docks need certificates on file for exempt customers, and charter boat operators should check whether fishing trips and tours are taxable amusement services.
Restaurants and Bars
Restaurants and bars along Ocean Drive and the bayfront collect sales tax on food and soft drinks. Mixed beverage permit holders collect mixed beverage sales tax at 8.25 percent and pay the 6.7 percent gross receipts tax. Busy summer and spring break months may move filers to a more frequent schedule.
Hotel Tax
Hotel stays of less than 30 days in Corpus Christi carry 15 percent: 6 percent state, 7 percent city and 2 percent for convention and visitor facilities. The city's share is filed monthly by the 20th, with a separate report for each property. Owners of island condos and beach houses rented directly to guests must register and file unless a platform or manager collects for them, and properties in Port Aransas or unincorporated areas follow different local rules.
Storm Recovery
After a hurricane, businesses and homeowners buy repair materials and services. Contractors repairing homes perform residential repair, which is generally not taxable, while commercial repair is taxable. Materials bought out of state and brought in for repairs owe use tax.
Use Tax
Equipment, parts and supplies bought from out-of-state vendors without Texas tax owe use tax at the local rate where they are first used. Plant contractors with job sites in different cities should report use tax by location.
Oil and Gas Services
Many Corpus Christi firms also work in the Eagle Ford fields inland. Services performed on oil and gas wells, such as cementing, logging and perforating inside the wellbore, are generally not subject to sales tax, while equipment rentals and supplies usually are. Repair work on pipelines and gathering systems needs to be classified case by case. Tax is charged at the rate of the place where the work is done, so a Corpus Christi company working in Live Oak or McMullen County collects at that location's rate.
Agricultural Customers
Nueces and San Patricio counties grow cotton and grain sorghum. Farmers with a Texas agricultural and timber registration number can buy qualifying equipment, seed, fertiliser and supplies tax free, and dealers must keep the buyer's number on file. Sales to buyers without a current number are taxable.
What We Handle
- Permits and location codes.
- Manufacturing exemption reviews.
- Contractor job classification.
- Monthly or quarterly returns.
- City and state hotel tax filings.
Corpus Christi Sales and Use Tax Questions
What is the sales tax rate in Corpus Christi?
8.25 percent, including 1.5 percent for the city's various purposes and half a cent for the transit authority.
Are refinery catalysts taxable?
Catalysts and chemicals used directly in processing are generally exempt.
When is city hotel tax due?
Monthly by the 20th, with a separate report for each property.
Is boat sales tax the same as sales tax?
No. Boats and outboard motors have their own sales and use tax.
Talk to BOMCAS About Sales and Use Tax in Corpus Christi
Collections should match the books and the business return. Staff are paid through payroll, missed filings can be handled under back taxes, equipment purchases are a planning issue, owners file personal returns, and foreign buyers raise cross-border rules. The same Texas rules apply inland and on the coast; our state pages on business tax, personal tax, bookkeeping, payroll, planning, back taxes and cross-border tax explain them, and the Texas overview brings them together.
A few lines about your Corpus Christi company, rental or household are enough for BOMCAS to suggest where to begin and which records a quote would need. Write through the contact page or the form below, call 780-667-5250 or email info@bomcas.ca. The full list of Corpus Christi services is on the Corpus Christi overview. This page is general information only and not advice for your circumstances.