Tex. Transp. Code § 451.404 – Sales and Use Tax

(a) The board, subject to Section 451.402, may impose for an authority a sales and use tax at the rate of:
1. (1) one-quarter of one percent;
2. (2) one-half of one percent;
3. (3) three-quarters of one percent; or
4. (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.