Tex.
Tax Code 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 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 (Taxes on Sale, Rental, and Use of Motor Vehicles) of this code and are not taxable items under Chapter 151 (Limited Sales, Excise, and Use Tax) 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 (Limited Sales, Excise, and Use Tax) 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 (Limited Sales, Excise, and Use Tax) 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.
Source:
Section 158.154 — Other Taxes, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.158.htm#158.154 (accessed Apr. 20, 2024).
