Tex. Tax Code 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 of the sales price determined as provided by Section 158.052 (Computation of Tax) 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.

Source: Section 158.051 — Tax Imposed, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­158.­htm#158.­051 (accessed Jun. 5, 2024).

Accessed:
Jun. 5, 2024

§ 158.051’s source at texas​.gov