{"data":{"id":"us-tx/tex.-transportation-code-451.404","jurisdiction":"us-tx","citation":"Tex. Transportation Code § 451.404","heading":"SALES AND USE TAX.","body":"(a) The board, subject to Section 451.402, may impose for an authority a sales and use tax at the rate of:\n(1) one-quarter of one percent;\n(2) one-half of one percent;\n(3) three-quarters of one percent; or\n(4) one percent.\n(b) Chapter 322, Tax Code, applies to an authority's sales and use tax.\nActs 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.","path":["TRANSPORTATION CODE","TITLE 6. ROADWAYS","SUBTITLE K. MASS TRANSPORTATION","CHAPTER 451. METROPOLITAN RAPID TRANSIT AUTHORITIES","SUBCHAPTER I. TAXATION"],"source_url":"https://statutes.capitol.texas.gov/Docs/TN/htm/TN.451.htm#451.404","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:44Z","sha256":"30dd06f9468579c7d04fccb442e6967b1b085e5e381f5855ad94d5ac536e9764","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-transportation-code-451.403","next":"us-tx/tex.-transportation-code-451.405"},"notice":"GroundRules: Original legal text. Not legal advice."}