Texas Tax Code Title 2, Chapter 158 - Manufactured Housing Sales And Use Tax

SUBCHAPTER A GENERAL PROVISIONS

• Texas Section 158.001 - Short Title
  This chapter is known and may be cited as the "Manufactured Housing Sales and Use Tax Act." Added by Acts 1981, 67th Leg., p. 2754,...

SUBCHAPTER B IMPOSITION AND COLLECTION OF TAX

• Texas Section 158.002 - Definitions
  In this chapter, "manufactured home," "manufacturer," "retailer," and "person" have the same meanings as they are given by Chapter 1201, Occupations Code. In addition, the...
• Texas Section 158.051 - Tax Imposed
  A tax is imposed on the initial sale in this state of every new manufactured home at the rate of five percent of the amount...
• Texas Section 158.052 - Computation Of Tax
  The initial sale of a manufactured home occurs on the sale, shipment, or consignment by a manufacturer to a retailer or other person in this...
• Texas Section 158.053 - Collection Of Tax From Retailer
  Every manufacturer engaged in business in this state shall set forth the amount of the tax imposed on each manufactured home on the actual invoice...
• Texas Section 158.054 - Permits
  Every manufacturer engaged in business in this state shall file with the comptroller an application for a permit authorizing the manufacturer to sell, ship, or...
• Texas Section 158.055 - Records
  Every manufacturer selling, shipping, or consigning manufactured homes to or for any person in this state shall keep on file for audit purposes for the...
• Texas Section 158.056 - Report And Tax Payment
  (a) Each manufacturer shall send to the comptroller on or before the last day of each month a report showing the total sales prices of...
• Texas Section 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...

SUBCHAPTER C EXEMPTIONS

• Texas Section 158.058 - Credit Or Refund For Sales To Nonresidents
  If the sales tax imposed by this chapter has previously been paid to the manufacturer by a retailer whose first sale at retail is to...

SUBCHAPTER D ENFORCEMENT

• Texas Section 158.101 - Exemptions
  (a) There are exempted from the taxes imposed by this chapter the sales price of a manufactured home sold, shipped, or consigned to, or the...
• Texas Section 158.151 - Penalties
  (a) If any person fails to file a report required by this chapter or fails to pay the tax imposed, when the report or payment...
• Texas Section 158.152 - Lien
  The state has a lien on each new manufactured home installed for use and occupancy in this state for the collection and payment of the...
• Texas Section 158.153 - Rules
  The comptroller shall adopt rules necessary for the implementation of the provisions of this chapter and for the collection of the taxes imposed by this...
• Texas Section 158.154 - Other Taxes
  (a) All manufactured homes shall be taxed in accordance with the provisions of Title 1 of this code. A political subdivision of this state may...
• Texas Section 158.155 - Limitation For Collection And Refund
  Subchapter D of Chapter 111 and Section 111.107 of this code apply to this chapter. Added by Acts 1981, 67th Leg., p. 2754, ch. 752,...

Last modified: September 28, 2016