Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 158.051: TAX IMPOSED.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE E. SALES, EXCISE, AND USE TAXES
CHAPTER 158. MANUFACTURED HOUSING SALES AND USE TAX
SUBCHAPTER B. 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.

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.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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