Sales Tax Districts

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.

Projects

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

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

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

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

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

Resources

Sales Tax Districts Fact Sheet

View Resources on Sales Tax Districts

Legislation

View enabling legislation for Sales Tax Districts.