Manufactured Housing Sales and Use Tax

at a glance...

Description

Sales Tax is imposed on manufacturers of industrialized housing and manufactured homes for sale in Texas. Use tax is imposed on manufactured homes purchased new outside Texas and brought into Texas for use within 1 year of purchase date. Tax is due from person to whom or for whom new manufactured home is sold, shipped, or consigned.

Due Date

Sales, monthly: last day of the month following the end of each calendar month.

Use: last day of the month following month in which a new manufactured home purchased outside Texas (within the past year) is brought into Texas.

Rate

5% of 65% or .0325 of the sales price stated on invoice. Credit is allowed for any sales or use tax paid to another state.

Electronic Reporting

Not at this time.

Toll-Free Number

(800) 252-1382