Tex. Transp. Code § 457.301 · Subchapter G. TAXES
SALES AND USE TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Added by Acts 1997, 75th Leg., ch. 165, Sec. 30.35(a), eff. Sept. 1, 1997.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TN/htm/TN.457.htm
- Text hash
- sha256 161db433fa77d76aade690b581cd794b163561cf3ca3304c3bc4b730fa226174
- 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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