Texas Manufactured Housing Sales and Use Tax

The initial sale or use of a new manufactured home in the state of Texas generally is taxed at the rate 5% of 65% (in other words, 3.25%) of the manufactured home’s sales price.

A manufacturer engaged in business in the state of Texas usually is required to collect this tax upon the sale of a manufactured home to a retailer or other person to or for whom the manufactured home is sold or shipped in the state.

However, if the initial sale of the manufactured home was not subject to tax for whatever reason and the manufactured home is shipped for use or occupancy into the state of Texas, then the person for whom the manufactured home is brought into the state may be subject to use tax at the rate set out above.

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