Sales tax districts are primarily a form of special assessment districts that levy an incremental sales tax on goods sold within a designated area. The additional tax revenue is then used to support the development of infrastructure improvements. The sales tax service area can be expected to derive benefits from the infrastructure improvements it helps to fund. Sales tax districts may also be implemented on a larger scale, such as a municipality or county. The incremental sales tax rate is established by statute. Sales tax district statutes also identify which types of investments the resulting funds may be used to support. Sales tax districts have been used to support transportation investments in Missouri, Kansas, Illinois and Georgia, among other locations.
CATS LYNX Blue Line Extension - Charlotte, North Carolina
Chicago Transit Authority 95th Street Terminal Improvement Project - Chicago, Illinois
Chicago Transit Authority Blue Line Project - Chicago, Illinois
Chicago Transit Authority Rail Fleet Replacement Project - Chicago, Illinois
Crenshaw/LAX Transit Corridor Project - Los Angeles, California
Dallas Area Rapid Transit Project Orange Line Extension (Irving-3) - Dallas, Texas
Denver Union Station - Denver, Colorado
Eagle Project - Denver Metro Area, Colorado
East Link Extension - Seattle, Washington Metropolitan Area
Federal Way Link Extension - Seattle, Washington
Green Light Plan - Baton Rouge, Louisiana
Hiawatha Light Rail Transit (METRO Blue Line) - Minneapolis/St. Paul, Minnesota
I-15 Express Lanes Project - Riverside County, California
I-405 Improvement Project - Orange County, California
Loop 202 South Mountain Freeway - Phoenix, Arizona
Massachusetts Automated Fare Collection System - Boston, Massachusetts
Mid-Coast Corridor - San Diego, California
Northgate Link Extension - Seattle, Washington
Presidio Parkway (Phase II) - San Francisco, California
Reno Transportation Rail Access Corridor (ReTRAC) - Reno, Nevada
Route 36 FourLaning - Hannibal to Macon, Northeast Missouri
Sound Transit Operations and Maintenance Facility East - Bellevue, Washington
SR 91 Corridor Improvement Project - Riverside County, California
The Connecting Arkansas Program (CAP) - Arkansas
Transbay Transit Center - San Francisco, California
US 36 Express Lanes (Phase 1) - Denver Metro Area, Colorado
US 36 Express Lanes (Phase 2) - Denver Metro Area, Colorado
US Route 63 Corridor Expansion - Macon County, Missouri
Washington Metro Capital Improvement Program - Washington, D.C
Westside Purple Line Extension, Section 1 - Los Angeles, California
Westside Purple Line Extension, Section 2 - Los Angeles, California
Yuba County Road Repairs Project Bundling - “Tomorrow’s Paving Today” California
Sales Tax Districts Fact Sheet
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