| Issue Date: | |
|---|---|
| Revised Date: | 2020-03-25 |
Legal Citations
- Tax Code sec. 158.051, sec. 158.052, sec. 158.057
Object Type
Cash — Personal Property
Origin Date
March 1, 1982 by H.B. 903, 67th Leg., R.S.
Description
A 5% sales tax is collected by manufacturers of industrialized housing and manufactured homes upon the first sale of the new manufactured home in Texas. Use tax is imposed on manufactured homes purchased new outside Texas and brought into Texas for use within one year from date of purchase. Use tax is due from person to whom or for whom new manufactured home is sold, shipped, or consigned.
The tax is computed on 65% of the sales price stated on invoice. Credit is allowed for any sales or use tax paid to another state.
Due Date
Last day of the month.
Collecting Agencies
Deposit Funds
Note
Codified by H.B. 2108, 67th Leg., R.S.
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | MFG HOUSING SALES & USE TAX |
| Receipt Category | 02 – Personal Property |
| Receipt Type | 01 – Taxes |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 11 – MOTOR VEHICLE SALES/RENTAL TAXES |