Sec. 451.404. SALES AND USE TAX  


Latest version.
  • (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.

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