Texas § 452.401 SALES AND USE TAX.

Texas Statutes

§ 452.401 — SALES AND USE TAX.

Texas § 452.401

Code TNTransportation Code

This text of Texas § 452.401 (SALES AND USE TAX.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Transportation Code Code Ann. § 452.401 (2026).

Text

Sec. 452.401. SALES AND USE TAX.

(a)The executive committee 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)The imposition of an authority's sales and use tax must be approved at an election under this chapter and may not be imposed in a unit of election that has not confirmed the authority. The tax rate in an authority created by a contiguous municipality must be approved by the governing body of the contiguous municipality.

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

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Sec. 452.401. SALES AND USE TAX. (a) The executive committee 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) The imposition of an authority's sales and use tax must be approved at an election under this chapter and may not be imposed in a unit of election that has not confirmed the authority. The tax rate in an authority created by a contiguous municipality must be approved by the governing body of the contiguous municipality.
(c) Chapter 322 , Tax Code, applies to an authority's sales and use tax.