{"data":{"id":"us-tx/tex.-transportation-code-457.301","jurisdiction":"us-tx","citation":"Tex. Transportation Code § 457.301","heading":"SALES AND USE TAX.","body":"(a) The board may impose for the authority 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 authority 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 an authority's sales and use tax.\nAdded by Acts 1997, 75th Leg., ch. 165, Sec. 30.35(a), eff. Sept. 1, 1997.","path":["TRANSPORTATION CODE","TITLE 6. ROADWAYS","SUBTITLE K. MASS TRANSPORTATION","CHAPTER 457. COUNTY MASS TRANSIT AUTHORITY","SUBCHAPTER G. TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TN/htm/TN.457.htm#457.301","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:44Z","sha256":"40654e0a3a216fa3030e1e0362a56e6c15eae592cc8356d090e099483246b3e3","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-transportation-code-457.260","next":"us-tx/tex.-transportation-code-457.302"},"notice":"GroundRules: Original legal text. Not legal advice."}