Texas Transportation Code

Sec. § 451.404
Sales and Use Tax


(a)

The board, subject to Section 451.402 (Voter Approval Required for Tax), may impose for an authority a sales and use tax at the rate of:

(1)

one-quarter of one percent;

(2)

one-half of one percent;

(3)

three-quarters of one percent; or

(4)

one percent.

(b)

Chapter 322 (Sales and Use Taxes for Special Purpose Taxing Authorities), Tax Code, applies to an authority’s sales and use tax.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Source

Last accessed
Jun. 7, 2021