Issue Date:
Revised Date: 2020-03-25

Legal Cites

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.

Note

Codified by H.B. 2108, 67th Leg., R.S.

USAS Values

Appropriation Year 22
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