§ 451.404 — SALES AND USE TAX.

Texas § 451.404

• Jurisdiction: Texas
• Code TN: Transportation Code

Text

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.

Legislative History

Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.