Texas § TN.457.301 - SALES AND USE TAX
Full text of Texas The Texas Constitution § TN.457.301 — SALES AND USE TAX, with citation guidance and answers to common questions.
§ TN.457.301. SALES AND USE TAX
SALES AND USE TAX. (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. Added by Acts 1997, 75th Leg., ch. 165, Sec. 30.35(a), eff. Sept. 1, 1997.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TN.457.301
What does The Texas Constitution § TN.457.301 cover?
Section TN.457.301 ("SALES AND USE TAX") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TN.457.301?
A common citation format is "The Texas Constitution § TN.457.301" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TN.457.301 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.