Texas Comptroller of Public Accounts
| Legal Citations: |
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| Revenue Type: Cash — Personal Property |
| Origin Date: March 1, 1982 by H.B. 903, 67th Leg., R.S. |
| Issue Date: |
| Revised Date: 2020-03-25 |
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.
Last day of the month.
Codified by H.B. 2108, 67th Leg., R.S.
| Appropriation Year | 26 |
|---|---|
| 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 |