Sales tax is the largest source of tax revenue for the state of Texas. For fiscal year 2024, sales tax accounted for 58% of all state tax collections. Taxable sales — the total value of goods and services subject to sales tax — form the foundation of sales tax revenue and serve as a key indicator of economic activity. Since sales tax is applied as a percentage of these taxable transactions, changes in taxable sales directly impact the revenue collected by state and by local governments. For local jurisdictions, a strong taxable sales base ensures consistent monthly revenue allocations from the state, helping fund essential services such as infrastructure, public safety, and transportation. What are the recent trends in taxable sales for the College Station-Bryan MSA, and what industries contribute the highest taxable sales?
In Texas, businesses collect sales tax at the point of sale on behalf of the state and local governments. The state rate is 6.25%, while cities and counties may add up to 2%, resulting in a maximum combined rate of 8.25%. Businesses report and remit these collections to the Texas Comptroller, typically on a monthly or quarterly basis. The Comptroller then allocates the local portion of the collected taxes back to jurisdictions based on where the sale occurred. As a result, taxable sales activity within a region directly influences the funding available for local governments, making them an essential component of fiscal planning and community development.
This post examines taxable sales for the College Station-Bryan Metropolitan Statistical Area (MSA), placing them in context with state-level figures by using the Quarterly Analysis of Sales and Use Tax Reports.[1] We also analyze industry trends based on North American Industry Classification System (NAICS) codes to identify key sectors driving taxable sales in College Station - Bryan MSA. Special attention is given to Brazos County, and separately to the cities of College Station and Bryan, which together account for 90% of the total taxable sales in Brazos County. Brazos County, itself, contributes 91% of the taxable sales in the three-county region labeled the College Station - Bryan MSA. We also evaluate sales tax revenue for College Station, Bryan, and Brazos County, comparing each entity’s collections to their total annual Government Fund revenues[2] to assess the relative importance of sales tax in their Government Fund budgets.
Figure 1 presents the taxable sales data for the calendar years 2015-2024 for Texas, the College Station-Bryan MSA, Brazos County, and the individual cities of College Station and Bryan. In calendar year 2024, the State of Texas recorded over $767 billion in total taxable sales. In comparison, the College Station-Bryan Metropolitan Statistical Area (MSA) accounted for slightly more than $4 billion, representing only 0.6% of the statewide total.[3] Within the MSA, Brazos County alone was responsible for contributing over $3 billion, about 91% of the MSA’s taxable sales. The remaining 9% came from Robertson and Burleson counties. Within Brazos County, College Station accounted for 51% of the taxable sales, Bryan contributed 38%, and Brazos County, the remainder.
Texas saw a steady increase in taxable sales over the decade, rising from $457.9 billion in 2015 to $767.4 billion in 2024, despite minor declines in 2016 and 2020. The College Station-Bryan MSA also experienced consistent growth, expanding from $2.9 billion to $4.3 billion over the same period, with a noticeable dip in 2020 due to the COVID-19 pandemic. Brazos County mirrored this trend, with taxable sales growing from $2.7 billion to just under $4 billion and consistently accounting for more than 90% of the MSA’s total taxable sales. At the city level, College Station’s taxable sales increased from $1.4 billion in 2015 to $2 billion in 2024, while Bryan grew from $1 billion to almost $1.5 billion.
FIGURE 1. TAXABLE SALES BY AREA, 2015-2024
Source: Quarterly Analysis of Sales and Use Tax report, Texas Comptroller.
Figure 2 illustrates the year-over-year (Y-O-Y) growth in nominal non-seasonally adjusted taxable sales for Texas (the blue line), for the College Station-Bryan MSA (the gold line), and Brazos County (the maroon line) from 2015 through 2024. The Y-O-Y growth describes how taxable sales have changed compared to the previous year.
During the pre-pandemic period, taxable sales across Texas, the College Station-Bryan MSA, and Brazos County exhibited relatively stable Y-O-Y growth. Texas posted growth rates ranging from -1% to 9% from 2016 to 2019. In contrast, the College Station-Bryan MSA experienced positive Y-O-Y growth rates through 2018 before a -5% rate in 2019.
In 2020, all three regions saw sharp contractions in Y-O-Y growth, with declines close to 11% for the MSA and for Brazos County, and a decline over 8% for the state. This decline in 2020 aligns with widespread business closures, reduced mobility, and shifts in consumer spending patterns.
There was a strong rebound in 2021 in the Y-O-Y change for the MSA and for Brazos County, which peaked at 27% each, while Texas exhibited a growth rate of 23%. This rapid recovery reveals both the reopening of economic activity and a base effect from the prior year’s low levels.
For the College Station-Bryan MSA the Y-O-Y growth remained close to 2% for both 2023 and 2024, while for Texas the growth rate was 5% in 2023 and 2% in 2024 indicating a return to pre-pandemic growth conditions and a broader stabilization in taxable spending across the state and local levels.
FIGURE 2. TAXABLE SALES YEAR-OVER-YEAR GROWTH RATE FOR TEXAS, COLLEGE STATION-BRYAN MSA, AND BRAZOS COUNTY, 2015-2024
Source: Quarterly Analysis of Sales and Use Tax Report, Texas Comptroller.
The Top Five Industries of College Station Bryan MSA by Taxable Sales
To understand the primary contributors to taxable sales in the College Station-Bryan Metropolitan Statistical Area (MSA), the Quarterly Analysis of Sales and Use Tax Report is analyzed, with the sources of taxable sales assigned to industries according to the North American Industry Classification System (NAICS).
FIGURE 3. TOP FIVE INDUSTRIES BY TAXABLE SALES FOR THE COLLEGE STATION-BRYAN MSA, 2024
Source: Texas Comptroller.
In 2024, Retail Trade led all sectors, accounting for 45% of total taxable sales, followed by Accommodation and Food Services at 19%. Wholesale Trade contributed 8%, while both Manufacturing and Construction each represented 4% of total taxable sales. The remaining 20% of taxable sales came from various other industries.
FIGURE 4. TOP 5 INDUSTRIES BY TAXABLE SALES IN THE COLLEGE STATION-BRYAN MSA, 2015-2024
Source: Texas Comptroller.
Retail Trade remained the leading sector in taxable sales throughout the period, growing from $1.437 billion in 2015 to $1.945 billion in 2024. Taxable sales from Retail Trade experienced a notable decline in both 2019 and 2020 but then recovered strongly in 2021 and continued to grow through 2024.
Accommodation and Food Services expanded from $481 million to $823 million over the period, with a pronounced dip in 2020 followed by a rapid recovery post pandemic. Manufacturing exhibited more volatility, peaking at $210 million in 2022 before declining to $166 million by 2024. Other sectors such as Wholesale Trade and Construction displayed steadier growth. Wholesale Trade rose steadily from $183 million in 2015 to $350 million in 2024 and Construction from $107 million to $175 million. The “Other” category showed consistent growth, reaching $860 million by 2024 from $599 million in 2015.
Figure 5 below illustrates the year-over-year Y-O-Y growth rates for Retail Trade, Accommodation and Food Services, and Wholesale Trade, as well as the aggregate for all industries in the College Station-Bryan MSA from 2015 to 2024. These three sectors are highlighted due to their combined contribution of approximately 72% to the region’s total taxable sales, making them key indicators of overall taxable sales in the area.
FIGURE 5. YEAR-OVER-YEAR PERCENT CHANGES FOR TOP THREE INDUSTRIES BY TAXABLE SALES, 2016-2024
Source: Texas Comptroller.
The Y-O-Y growth trends in taxable sales across these key sectors in the College Station-Bryan MSA from 2016 to 2024 reveal varying patterns among Retail Trade, Accommodation and Food Services, Wholesale Trade, and the aggregate All Industries category.
Retail Trade experienced its highest Y-O-Y growth in 2017 at 11%, before declining sharply to -17% between 2018 and 2019. Meanwhile, both Accommodation and Food Services and Wholesale Trade demonstrated steadier performance during this period, maintaining YoY growth rates between 1% and 11%. The onset of the COVID-19 pandemic in 2020 triggered a widespread contraction in taxable sales across all sectors. Accommodation and Food Services experienced the most significant decline, with Y-O-Y growth falling by approximately 18% due to widespread shutdowns and limited consumer mobility. After a strong rebound in 2021, growth patterns across the industries began to stabilize beginning in 2022, though variability persists.
Sales Tax Revenue for Brazos County, Bryan and College Station for FY 2015-FY 2024
In Texas, the sales tax revenues received by cities are represented through net payment allocations distributed by the Texas Comptroller. Net payment allocations represent the actual sales tax revenue disbursed to local jurisdictions after adjustments for audits, refunds, corrections, and payment timing discrepancies. While taxable sales provide insight into the scale of local commerce, net payments capture the fiscal outcome for the local government authorities, the funds available to them from the sales tax. These amounts may lag or differ from reported sales due to administrative adjustments and reporting cycles.
Figure 6 provides sales tax revenue numbers as reported in the Comprehensive Annual Financial Reports for Brazos County and College Station for fiscal years 2015 to 2024, and 2015 - 2023 for Bryan. The fiscal years for the three jurisdictions run from Oct 1 to Sep 30.
FIGURE 6. SALES TAX REVENUE, TOTAL REVENUE AND PERCENT CHANGE FOR BRAZOS COUNTY, BRYAN, & COLLEGE STATION, 2015-2024
Source: Comprehensive Financial Reports, City of Bryan, City of College Station.
The above table presents Sales Tax Revenue and Total Government Funds Revenue[4] for College Station, Bryan, and Brazos County from FY 2015 to FY 2024. Sales tax collections rose steadily in all three areas over the last decade. College Station’s sales tax revenue increased from $26.7M in 2015 to $40.7M in 2024 or by 52.4%, while Bryan grew from $17.8M to $30.3M or by 70.2%, and Brazos County from $15.4M to $25.5M or by 65.6%. (It may be worth noting that in fiscal year 2024 Bryan saw a slight decline in sales tax revenues compared to 2023.)
In terms of Total Government Fund Revenue, the jurisdictions show substantial growth, particularly College Station, which saw a jump from $83.9M in 2015 to $174.2M in 2024, or 107.6% over the decade. Brazos County similarly increased from $102.2M to $229.9M, or 125%. Bryan’s revenue change was lower, rising from $68.8M in 2015 to $116.8M in 2023, or 69.8% over those nine years.
The table also shows the proportion of sales tax revenue to total government fund revenue for College Station, Bryan, and Brazos County, revealing a declining reliance on sales tax revenue in College Station[5] and in Brazos County, but a steady reliance in Bryan.
Taxable sales and sales tax revenue Y-o-Y changes in the College Station-Bryan MSA over the past decade reveal a stable economy. Brazos County, as the core economic engine of the MSA, consistently accounted for over 90% of regional taxable sales, with College Station and Bryan leading city-level contributions. Retail Trade remained the largest sector for taxable sales, while other industries such as Accommodation and Food Services and Wholesale Trade also provided steady growth. Although sales tax revenues rose consistently across all three jurisdictions, their declining proportion of total revenue—particularly in College Station—signals a shift toward a more balanced fiscal framework.
ENDNOTES
[1] The Quarterly Analysis of Sales and Use Tax report is based on the NAICS (North American Industry Classification System) codes. These quarterly reports are directly compiled from sales tax returns filed by businesses to reflect the taxable sales of a specific quarter
[2] Governmental funds revenues refer to the income a government receives to support its core public services, such as education, public safety, infrastructure, and administration.
[3] Comparing the State of Texas and College Station Bryan MSA population, as of July 1, 2023, the College Station-Bryan Metropolitan Statistical Area (MSA) had an estimated population of 284,160 . In contrast, the State of Texas’s population was approximately 30,503,301 . This means the College Station-Bryan MSA comprises about 0.93% of Texas’s total population, highlighting its relatively small size within the state’s demographic landscape.
[4] The Annual Comprehensive Financial Report for Bryan is not not available as of 4/30/2025, the date this publication was released.These revenues include sources like property taxes, sales taxes, intergovernmental grants, licenses, fees, and fines, and are accounted for using the modified accrual basis—meaning they are recorded when both measurable and available (usually within 60 days of year-end).
[5] For the City of College Station, property taxes and sales taxes together consistently made up approximately 90% of total tax revenues, maintaining a stable range between 87% and 90% from fiscal years 2015 to 2024. Over this period, property tax revenue increased by 136%, while sales tax revenue grew by 52%. In terms of total governmental funds revenue (including tax revenue), the share from property taxes rose from 36% in FY 2015 to 41% in FY 2014, whereas the contribution from sales taxes declined from 32% to 23% over the same period.