Texas Transportation Code

§ 173.352 — TAX RATE

TN § 173.352Title 5. RAILROADS · Part I. SPECIAL DISTRICTS · Ch. 173. INTERMUNICIPAL COMMUTER RAIL DISTRICTS · Art. H. SALES AND USE TAXES

Statute text

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The sales and use tax shall be imposed at the rate of the highest combination of local sales and use taxes imposed at the time of the district's creation in any local governmental jurisdiction that is part of the district.

Legislative history

Added by Acts 2009, 81st Leg., R.S., Ch. 85 (S.B. 1540), Sec. 2.04, eff. April 1, 2011.