Opinion No.

The Honorable Florence Shapiro Chair, Committee on Education Texas State Senate Post Office Box 12068 Austin, Texas 78711-2068

Re: Validity of collecting a Regional Transportation Authority's sales and use tax at different levels in separate subregions (RQ-0677-GA)

Dear Senator Shapiro:

You inquire about the imposition of a Regional Transportation Authority's ("RTA") "sales and use tax at different levels in separate Subregions within the authority."1 You specifically ask about the satisfaction of the constitution's equal and uniform taxation requirement if the sales and use tax "is collected at…