{"data":{"id":"us-tx/tex.-tax-code-158.051","jurisdiction":"us-tx","citation":"Tex. Tax Code § 158.051","heading":"TAX IMPOSED.","body":"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.\nAdded 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.","path":["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"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.158.htm#158.051","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"320a907775cd9e76821f9728ec344ee483a56aeca1f4e7813dd9447c9d2e0303","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-158.002","next":"us-tx/tex.-tax-code-158.052"},"notice":"GroundRules: Original legal text. Not legal advice."}