Sales and Use Tax

Tex. Transportation Code § 451.404, under Chapter 451.

Tex. Transportation Code § 451.404

Sec. 451.404. SALES AND USE TAX. (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. Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.