Tax Code › Title 2 › Chapter 158 › Subchapter B
Texas Tax Code § 158.051
Manufactured Housing Sales and Use Tax · Imposition and Collection of Tax
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.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
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.
