Manufacturers of industrialized housing and manufactured homes collect manufactured housing sales tax upon the first sale of a new manufactured home in Texas.
The person to whom or for whom a new manufactured home is sold, shipped or consigned must pay manufactured housing use tax. This applies to manufactured homes purchased new outside Texas and brought into Texas for use within one year from date of purchase.
5 percent of 65 percent or .0325 of the sales price stated on invoice. Credit is allowed for any sales or use tax paid to another state.
Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.