Tex. Transportation Code § 457.301
This is the official text of Tex. Transportation Code § 457.301, part of Texas’s Transportation Code — governs vehicles, drivers, and roadways.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§ 457.301. SALES AND USE TAX.
Official statutory text
(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.
(b) The board by order may:
(1) decrease the rate of the sales and use tax for the authority to a permissible rate; or
(2) call an election for the increase or decrease of the sales and use tax to a permissible rate.
(c) The permissible rates for a sales and use tax imposed under this chapter are:
(1) one-quarter of one percent; and
(2) one-half of one percent.
(d) Chapter 322, Tax Code, applies to an authority's sales and use tax.
(b) The board by order may:
(1) decrease the rate of the sales and use tax for the authority to a permissible rate; or
(2) call an election for the increase or decrease of the sales and use tax to a permissible rate.
(c) The permissible rates for a sales and use tax imposed under this chapter are:
(1) one-quarter of one percent; and
(2) one-half of one percent.
(d) Chapter 322, Tax Code, applies to an authority's sales and use tax.
Status: in_force · Read it on the official government site
Need a lawyer in Texas?
Find a Texas lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.