Texas § 453.401 SALES AND USE TAX.

Texas Statutes

§ 453.401 — SALES AND USE TAX.

Texas § 453.401

Code TNTransportation Code

This text of Texas § 453.401 (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. § 453.401 (2026).

Text

Sec. 453.401. SALES AND USE TAX.

(a)The board may impose for the transit department 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 transit department 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 a transit department's sales and use tax.

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Sec. 453.401. SALES AND USE TAX. (a) The board may impose for the transit department 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 transit department 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 a transit department's sales and use tax.