{"data":{"id":"us-tx/tex.-transportation-code-453.401","jurisdiction":"us-tx","citation":"Tex. Transportation Code § 453.401","heading":"SALES AND USE TAX.","body":"(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.\n(b) The board by order may:\n(1) decrease the rate of the sales and use tax for the transit department to a permissible rate; or\n(2) call an election for the increase or decrease of the sales and use tax to a permissible rate.\n(c) The permissible rates for a sales and use tax imposed under this chapter are:\n(1) one-quarter of one percent; and\n(2) one-half of one percent.\n(d) Chapter 322, Tax Code, applies to a transit department'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 453. MUNICIPAL TRANSIT DEPARTMENTS","SUBCHAPTER H. TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TN/htm/TN.453.htm#453.401","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:44Z","sha256":"aed65d42ed5ba682a7fdd98383302bafb6c6b5f83b0a51a19871dc5f5009829e","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-transportation-code-453.311","next":"us-tx/tex.-transportation-code-453.402"},"notice":"GroundRules: Original legal text. Not legal advice."}