CHAPTER 158. MANUFACTURED HOUSING SALES AND USE TAX

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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.

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.

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.

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.

State Codes and Statutes

State Codes and Statutes

State Codes and Statutes

State Codes and Statutes

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