Manufactured housing, including industrialized housing, constructed on or after March 1, 1982, are taxed under the Texas Manufactured Housing Sales and Use Tax Act and are not subject to motor vehicle tax. Manufacturers collect and directly pay the manufactured housing tax to the Comptroller’s office on the sale of a new manufactured house. Furthermore, these units are titled with the Texas Department of Housing and Community Affairs and not through the county tax assessor-collector.
Mobile homes purchased prior to March 1, 1982, are considered motor vehicles. Sales of these older mobile homes are subject to the motor vehicle tax.
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.