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Texas Transportation Code - TRANSP § 457.301. Sales and Use Tax

Current as of January 01, 2024 | Updated by FindLaw Staff

(a) The board may impose for the authority a sales and use tax at a permissible rate that does not exceed the rate approved by the voters at an election under this chapter.

(b) The board by order may:

(1) decrease the rate of the sales and use tax for the authority to a permissible rate; or

(2) call an election for the increase or decrease of the sales and use tax to a permissible rate.

(c) The permissible rates for a sales and use tax imposed under this chapter are:

(1) one-quarter of one percent; and

(2) one-half of one percent.

(d) Chapter 322, Tax Code, applies to an authority's sales and use tax.

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Cite this article: FindLaw.com - Texas Transportation Code - TRANSP § 457.301. Sales and Use Tax - last updated January 01, 2024 | https://codes.findlaw.com/tx/transportation-code/transp-sect-457-301/

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