Texas Tax Code

§ 158.101 — EXEMPTIONS

TX § 158.101Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 158. MANUFACTURED HOUSING SALES AND USE TAX · Art. C. EXEMPTIONS

Statute text

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(a)There are exempted from the taxes imposed by this chapter the sales price of a manufactured home sold, shipped, or consigned to, or the use or occupancy of any manufactured home by:

(1)the United States or its unincorporated agencies or instrumentalities;

(2)any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States;

(3)this state or its unincorporated agencies or instrumentalities;

(4)any county, city or town, special district, or other political subdivision of this state; or

(5)any organization created for religious, educational, charitable, or eleemosynary purposes, provided that no part of the net earnings of any such organization inures to the benefit of any private shareholder or individual, and provided that the use of the manufactured home is related to the purpose of the organization.

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Legislative history

Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982.