TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE E. SALES, EXCISE, AND USE TAXES
CHAPTER 158. MANUFACTURED HOUSING SALES AND USE TAX
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 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, ch. 752, Sec. 2(a), eff.
March 1, 1982.
Sec. 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 term "manufactured home" also includes and means
"industrialized housing" as defined by Chapter 1202, Occupations
Code.
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff.
March 1, 1982. Amended by Acts 1985, 69th Leg., ch. 527, Sec. 2,
eff. Aug. 26, 1985; Acts 2003, 78th Leg., ch. 1276, Sec. 14A.818,
eff. Sept. 1, 2003.
SUBCHAPTER B. IMPOSITION AND COLLECTION OF TAX
Sec. 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 of the sales price determined as provided
by Section 158.052 of this code.
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff.
March 1, 1982. Amended by Acts 1981, 67th Leg., p. 2757, ch. 752,
Sec. 2(b), eff. Sept. 1, 1983.
Sec. 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 state. The
tax rate is applied to 65 percent only of the sales price to be
paid by the retailer or other person, as set forth in the actual
invoice or bill of sale. The sales price does not include any
shipping, freight, or delivery charges for the manufactured home
from the manufacturer to the retailer or other person if those
charges are separately stated on the invoice or bill of sale.
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff.
March 1, 1982.
Sec. 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 or bill of sale and shall collect the amount of
the tax from the retailer or other person to or for whom the
manufactured home is sold, shipped, or consigned in this state.
As used in this chapter, "manufacturer engaged in business in
this state" includes the following:
(1) any manufacturer maintaining, occupying, or using,
permanently or temporarily, directly or indirectly, or through a
subsidiary, affiliate, or agent, by whatever name called, an
office, manufacturing facility, place of distribution, warehouse,
storage place, or other place of business; and
(2) any manufacturer having a representative, agent, salesman,
canvasser, or solicitor operating in this state under the
authority of the manufacturer, or of its subsidiary, affiliate,
or agent, for the purpose of selling, delivering, or the taking
of orders for any manufactured home.
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff.
March 1, 1982.
Sec. 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 consign
manufactured homes to persons in this state. The application must
be on a form prescribed by the comptroller and contain the
information that the comptroller requires. The application must
be executed by the owner of a sole proprietorship, by an officer
or partner of an association or partnership, or by an executive
officer, or other person who is expressly authorized, of a
corporation. A manufacturer may not be issued a permit unless the
manufacturer is duly licensed and bonded under Chapter 1201,
Occupations Code.
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff.
March 1, 1982. Amended by Acts 2003, 78th Leg., ch. 1276, Sec.
14A.818, eff. Sept. 1, 2003.
Sec. 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 limitation period
records showing:
(1) the identification number of each module or section of each
manufactured home sold, shipped, or consigned;
(2) the name of the retailer or other person to whom or for whom
the manufactured home was sold, shipped, or consigned and the
address to which the home was delivered in this state; and
(3) the sales price of each manufactured home sold, shipped, or
consigned.
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff.
March 1, 1982.
Sec. 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 manufactured
homes sold, shipped, or consigned to or for, any person in this
state during the preceding month together with the taxes imposed
by this chapter. The report shall be made in the form and manner
required by the comptroller.
(b) Along with each monthly report, the manufacturer shall remit
to the comptroller monthly the tax imposed by this chapter and
due on manufactured homes during the reporting period.
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff.
March 1, 1982.
Sec. 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 home.
(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, Sec. 2(a), eff.
March 1, 1982.
Sec. 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 a
resident of another state and if the manufactured home is
transported to and installed on a homesite outside of this state
and not titled or registered in this state, the retailer is
entitled to a credit or refund of the tax previously paid under
this chapter. No credit or refund is due or may be paid if any
use or occupancy of the manufactured home occurred prior to the
first sale at retail by the retailer.
Added by Acts 1983, 68th Leg., p. 464, ch. 96, Sec. 2, eff. May
10, 1983. Amended by Acts 1985, 69th Leg., ch. 117, Sec. 2, eff.
Sept. 1, 1985.
SUBCHAPTER C. EXEMPTIONS
Sec. 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 use or occupancy of
any manufactured home by:
(1) the United States or its unincorporated agencies or
instrumentalities;
(2) any incorporated agency or instrumentality of the United
States wholly owned by the United States or by a corporation
wholly owned by the United States;
(3) this state or its unincorporated agencies or
instrumentalities;
(4) any county, city or town, special district, or other
political subdivision of this state; or
(5) any organization created for religious, educational,
charitable, or eleemosynary purposes, provided that no part of
the net earnings of any such organization inures to the benefit
of any private shareholder or individual, and provided that the
use of the manufactured home is related to the purpose of the
organization.
(b) If a person certifies in writing by using an exemption
certificate that the person is exempt under this section and that
the manufactured home will be used in a manner or for a purpose
exempted from the tax, and the person then uses the manufactured
home in another manner or for another purpose, the person is
liable for the tax. The cost of the manufactured home to the
person is the sales price for purposes of determining the amount
of tax for which the person is liable.
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff.
March 1, 1982.
SUBCHAPTER D. ENFORCEMENT
Sec. 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 is due, an amount equal to five
percent of the tax due shall be forfeited as a penalty. After the
first 30 days following the due date of any report or payment, an
additional five percent of the amount of the tax shall be
forfeited. A penalty may never be less than $1. Delinquent taxes
shall draw interest at the rate provided by Section 111.060,
beginning 60 days from the due date.
(b) A person commits an offense if the person gives an exemption
certificate to the seller for a manufactured home, and the person
knows that the home will be used in a manner or for a purpose
other than exempt purpose as defined by Section 158.101 of this
code. An offense under this section is a Class A misdemeanor.
(c) A person commits an offense if the person claims a credit or
refund by submitting false information as a basis for the claim.
An offense under this section is a Class A misdemeanor.
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff.
March 1, 1982. Amended by Acts 1983, 68th Leg., p. 464, ch. 96,
Sec. 3, eff. May 10, 1983; Acts 1991, 72nd Leg., 1st C.S., ch. 5,
Sec. 13.03, eff. Sept. 1, 1991.
Sec. 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 tax imposed by this chapter
if the tax has not been set forth on the invoice or bill of sale
on the initial sale and paid to the manufacturer by the retailer
or other person to whom or for whom the manufactured home is
sold, shipped, or consigned. The lien shall be filed with the
county clerk of the county of this state in which such new
manufactured home is installed for use and occupancy. In
addition, the lien shall be filed and recorded with the Texas
Department of Licensing and Regulation.
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff.
March 1, 1982. Amended by Acts 1989, 71st Leg., ch. 1039, Sec.
4.06, eff. Sept. 1, 1989.
Sec. 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
chapter.
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff.
March 1, 1982.
Sec. 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 not levy or collect any
other tax on a manufactured home.
(b) Manufactured homes are not to be taxed as motor vehicles
under Chapter 152 of this code and are not taxable items under
Chapter 151 of this code.
(c) A part or an accessory added to a manufactured home by a
retailer on which the sales tax is not paid to the manufacturer
under this Chapter is subject to the tax imposed by Chapter 151
of this code, and the retailer shall pay the tax to the vendor of
the part or accessory. If a retailer is a permitted taxpayer
under Chapter 151 of this code and makes separate retail sales of
the parts or accessories, a resale certificate may be issued in
lieu of paying the tax at the time of purchase, and the tax shall
be collected from the purchaser at retail; if the tax is not paid
at the time of purchase, the retailer must accrue and remit the
tax on each part and accessory which is later removed from
inventory and added to a manufactured home.
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff.
March 1, 1982. Amended by Acts 1983, 68th Leg., p. 463, ch. 96,
Sec. 1, eff. May 10, 1983.
Sec. 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, Sec. 2(a), eff.
March 1, 1982.