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.