Tex. Transp. Code § 451.404 · Subchapter I. TAXATION
SALES AND USE TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TN/htm/TN.451.htm
- Text hash
- sha256 2715f5852ab75fdf981a7b786a05688abed10c04423a72422ea1cc475af5c871
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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