Texas Tax Code - Section 158.057. Use Tax
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Texas Laws > Tax Code > Texas Tax Code - Section 158.057. Use Tax
Section: 158.002 158.051 158.052 158.053 158.054 158.055 158.056 158.057 158.058 158.101 158.151 158.152 158.153 158.154 158.155
§ 158.057. USE TAX. (a) A use tax is imposed on the use or
occupancy of a manufactured home in this state at the same rate as
provided by this chapter on the initial sale of a new manufactured
(b) "Use" includes the exercise of any right or power over a
manufactured home incident to its ownership and includes the
incorporation of any manufactured home into real estate or into
improvements on real estate.
(c) If a sales or use tax has previously been paid on the
manufactured home in any state, credit in the amount of the tax may
be taken against any use tax due on the manufactured home under this
chapter. If the sales tax imposed by this chapter has previously
been paid to the manufacturer, no use tax is due or payable.
(d) The person to whom or for whom the manufactured home is
sold, shipped, or consigned in this state is liable for, and shall
pay the use tax on 65 percent of the sales price of the manufactured
home as set forth in the actual invoice, bill of sale, or other
document transferring title. It is presumed that the manufactured
home was sold, shipped, or consigned for use or occupancy in this
state. If a manufactured home has been registered or titled in
another state for a period of at least one year, as shown by a
certificate or document of title, it is presumed that the
manufactured home was not purchased for use in this state and no use
tax is due.
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, § 2(a), eff.
March 1, 1982.
Last modified: August 11, 2007