Sec. 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)  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.