Texas Tax Code

§ 158.051 — TAX IMPOSED

TX § 158.051Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 158. MANUFACTURED HOUSING SALES AND USE TAX · Art. B. IMPOSITION AND COLLECTION OF TAX

Statute text

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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.

Legislative history

Added 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.