Texas Transportation Code
§ 451.404 — SALES AND USE TAX
TN § 451.404Title 6. ROADWAYS · Part K. MASS TRANSPORTATION · Ch. 451. METROPOLITAN RAPID TRANSIT AUTHORITIES · Art. I. TAXATION
Statute text
View on source(a)The board, subject to Section 451.402, 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, Tax Code, applies to an authority's sales and use tax.
Legislative history
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.