(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.
Texas Legal Code