reglab/housing_qa huggingface dataset:
TX Tax Code § 158.056 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 158 - Manufactured Housing Sales and Use Tax|Subchapter B. Imposition and Collection of Tax|Section 158.056. Report and Tax Payment

Sec. 158.056.  REPORT AND TAX PAYMENT.  (a)  Each manufacturer shall send to the comptroller on or before the last day of each month a report showing the total sales prices of manufactured homes sold, shipped, or consigned to or for, any person in this state during the preceding month together with the taxes imposed by this chapter.  The report shall be made in the form and manner required by the comptroller.(b)  Along with each monthly report, the manufacturer shall remit to the comptroller monthly the tax imposed by this chapter and due on manufactured homes during the reporting period.|Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982.|
TX Tax Code § 158.057 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 158 - Manufactured Housing Sales and Use Tax|Subchapter B. Imposition and Collection of Tax|Section 158.057. Use Tax

Sec. 158.057.  USE TAX.  (a)  A use tax is imposed on the use or occupancy of a manufactured home in this state at the same rate as provided by this chapter on the initial sale of a new manufactured home.(b)  "Use" includes the exercise of any right or power over a manufactured home incident to its ownership and includes the incorporation of any manufactured home into real estate or into improvements on real estate.(c)  If a sales or use tax has previously been paid on the manufactured home in any state, credit in the amount of the tax may be taken against any use tax due on the manufactured home under this chapter.  If the sales tax imposed by this chapter has previously been paid to the manufacturer, no use tax is due or payable.(d)  The person to whom or for whom the manufactured home is sold, shipped, or consigned in this state is liable for, and shall pay the use tax on 65 percent of the sales price of the manufactured home as set forth in the actual invoice, bill of sale, or other document transferring title.  It is presumed that the manufactured home was sold, shipped, or consigned for use or occupancy in this state.  If a manufactured home has been registered or titled in another state for a period of at least one year, as shown by a certificate or document of title, it is presumed that the manufactured home was not purchased for use in this state and no use tax is due.|Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982.|
TX Tax Code § 158.058 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 158 - Manufactured Housing Sales and Use Tax|Subchapter B. Imposition and Collection of Tax|Section 158.058. Credit or Refund for Sales to Nonresidents

Sec. 158.058.  CREDIT OR REFUND FOR SALES TO NONRESIDENTS.  If the sales tax imposed by this chapter has previously been paid to the manufacturer by a retailer whose first sale at retail is to a resident of another state and if the manufactured home is transported to and installed on a homesite outside of this state and not titled or registered in this state, the retailer is entitled to a credit or refund of the tax previously paid under this chapter.  No credit or refund is due or may be paid if any use or occupancy of the manufactured home occurred prior to the first sale at retail by the retailer.|Added by Acts 1983, 68th Leg., p. 464, ch. 96, Sec. 2, eff. May 10, 1983.  Amended by Acts 1985, 69th Leg., ch. 117, Sec. 2, eff. Sept. 1, 1985.|
TX Tax Code § 158.101 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 158 - Manufactured Housing Sales and Use Tax|Subchapter C. Exemptions|Section 158.101. Exemptions

Sec. 158.101.  EXEMPTIONS.  (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.(b)  If a person certifies in writing by using an exemption certificate that the person is exempt under this section and that the manufactured home will be used in a manner or for a purpose exempted from the tax, and the person then uses the manufactured home in another manner or for another purpose, the person is liable for the tax.  The cost of the manufactured home to the person is the sales price for purposes of determining the amount of tax for which the person is liable.|Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982.|
TX Tax Code § 158.151 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 158 - Manufactured Housing Sales and Use Tax|Subchapter D. Enforcement|Section 158.151. Penalties

Sec. 158.151.  PENALTIES.  (a)  If any person fails to file a report required by this chapter or fails to pay the tax imposed, when the report or payment is due, an amount equal to five percent of the tax due shall be forfeited as a penalty.  After the first 30 days following the due date of any report or payment, an additional five percent of the amount of the tax shall be forfeited.  A penalty may never be less than $1.  Delinquent taxes shall draw interest at the rate provided by Section 111.060, beginning 60 days from the due date.(b)  A person commits an offense if the person gives an exemption certificate to the seller for a manufactured home, and the person knows that the home will be used in a manner or for a purpose other than exempt purpose as defined by Section 158.101 of this code.  An offense under this section is a Class A misdemeanor.(c)  A person commits an offense if the person claims a credit or refund by submitting false information as a basis for the claim.  An offense under this section is a Class A misdemeanor.|Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982.  Amended by Acts 1983, 68th Leg., p. 464, ch. 96, Sec. 3, eff. May 10, 1983;  Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 13.03, eff. Sept. 1, 1991.|
TX Tax Code § 158.152 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 158 - Manufactured Housing Sales and Use Tax|Subchapter D. Enforcement|Section 158.152. Lien

Sec. 158.152.  LIEN.  The state has a lien on each new manufactured home installed for use and occupancy in this state for the collection and payment of the tax imposed by this chapter if the tax has not been set forth on the invoice or bill of sale on the initial sale and paid to the manufacturer by the retailer or other person to whom or for whom the manufactured home is sold, shipped, or consigned.  The lien shall be filed with the county clerk of the county of this state in which such new manufactured home is installed for use and occupancy.  In addition, the lien shall be filed and recorded with the Texas Department of Licensing and Regulation.|Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 1039, Sec. 4.06, eff. Sept. 1, 1989.|
TX Tax Code § 158.153 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 158 - Manufactured Housing Sales and Use Tax|Subchapter D. Enforcement|Section 158.153. Rules

Sec. 158.153.  RULES.  The comptroller shall adopt rules necessary for the implementation of the provisions of this chapter and for the collection of the taxes imposed by this chapter.|Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982.|
TX Tax Code § 158.154 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 158 - Manufactured Housing Sales and Use Tax|Subchapter D. Enforcement|Section 158.154. Other Taxes

Sec. 158.154.  OTHER TAXES.  (a)  All manufactured homes shall be taxed in accordance with the provisions of Title 1 of this code.  A political subdivision of this state may not levy or collect any other tax on a manufactured home.(b)  Manufactured homes are not to be taxed as motor vehicles under Chapter 152 of this code and are not taxable items under Chapter 151 of this code.(c)  A part or an accessory added to a manufactured home by a retailer on which the sales tax is not paid to the manufacturer under this Chapter is subject to the tax imposed by Chapter 151 of this code, and the retailer shall pay the tax to the vendor of the part or accessory.  If a retailer is a permitted taxpayer under Chapter 151 of this code and makes separate retail sales of the parts or accessories, a resale certificate may be issued in lieu of paying the tax at the time of purchase, and the tax shall be collected from the purchaser at retail;  if the tax is not paid at the time of purchase, the retailer must accrue and remit the tax on each part and accessory which is later removed from inventory and added to a manufactured home.|Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982.  Amended by Acts 1983, 68th Leg., p. 463, ch. 96, Sec. 1, eff. May 10, 1983.|
TX Tax Code § 158.155 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 158 - Manufactured Housing Sales and Use Tax|Subchapter D. Enforcement|Section 158.155. Limitation for Collection and Refund

Sec. 158.155.  LIMITATION FOR COLLECTION AND REFUND.  Subchapter D of Chapter 111  and Section 111.107 of this code apply to this chapter.|Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982.|
TX Tax Code § 160.001 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors|Subchapter A. General Provisions|Section 160.001. Definitions

Sec. 160.001.  DEFINITIONS.  In this section:(1)  "Agent of the department" means an agent authorized under Section 31.006, Parks and Wildlife Code.(2)  "Boat" means a vessel not more than 115 feet in length, measured from the tip of the bow in a straight line to the stern.(3)  "Dealer or manufacturer" means a dealer or manufacturer as defined under Section 31.003, Parks and Wildlife Code, who has applied for and holds a current number under Section 31.041, Parks and Wildlife Code.(4)  "Department" means the Parks and Wildlife Department.(5)  "Outboard motor" has the meaning assigned by Section 31.003, Parks and Wildlife Code.(6)  "Retail sale" means a sale of an item other than a sale in which the dealer or manufacturer acquires the item for the exclusive purpose of resale.(7)  "Sale" includes:(A)  an installment and credit sale;(B)  an exchange of property for property or money;(C)  an exchange in which property is transferred but the seller retains title as security for payment of the purchase price;  and(D)  any other closed transaction that constitutes a sale.(8)  "Tax assessor-collector" means a county tax assessor-collector.(9)  "Taxable boat or motor" means:(A)  a boat other than a canoe, kayak, rowboat, raft, punt, or other vessel designed to be propelled by paddle, oar, or pole;  or(B)  an outboard motor.(10)  "Seller-financed sale" means a retail sale of a taxable boat or boat motor in which the seller collects all or part of the total consideration in periodic payments and retains a lien on the boat or boat motor until all payments have been received.  The term does not include a retail sale of a taxable boat or boat motor in which a person other than the seller provides the consideration for the sale and retains a lien on the boat or boat motor as collateral.(11)  "Title" means the certificate of title document as provided for under Chapter 31, Parks and Wildlife Code.(12)  "Use" does not include the storage, display, or holding of an item exclusively for sale.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.  Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 30, eff. Oct. 1, 1993;  Acts 1993, 73rd Leg., ch. 718, Sec. 5, eff. Sept. 1, 1993;  Acts 1995, 74th Leg., ch. 76, Sec. 17.01(50), eff. Sept. 1, 1995.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1249 (H.B. 4032), Sec. 8, eff. September 1, 2019.|
TX Tax Code § 160.002 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors|Subchapter A. General Provisions|Section 160.002. Total Consideration

Sec. 160.002.  TOTAL CONSIDERATION.  (a)  "Total consideration" means the amount paid or to be paid for a taxable boat or motor, including accessories attached on or before the sale, without deducting:(1)  the cost of the item;(2)  the cost of material, labor or service, interest paid, loss, or any other expense;(3)  the cost of transportation of the item before its sale;  or(4)  the amount of any manufacturer's or importer's excise tax imposed on the item by the United States.(b)  "Total consideration" does not include amounts separately stated on the bill or contract for the following:(1)  a cash discount;(2)  a full cash or credit refund to a customer of the sales price of the item returned to the seller;(3)  the amount charged for labor or service rendered in installing, applying, remodeling, or repairing the item sold;(4)  a financing, carrying, or service charge or interest on credit extended on the item sold under a conditional sale or other deferred payment contract;(5)  the value of a taxable boat or motor taken by a seller as all or a part of the consideration for sale of the item;  or(6)  a charge for transportation of the item after a sale.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.|
TX Tax Code § 160.003 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors|Subchapter A. General Provisions|Section 160.003. Supervision

Sec. 160.003.  SUPERVISION.  (a)  The comptroller shall supervise the collection of the taxes imposed by this chapter and adopt rules for the determination of the taxable value of taxable boats and motors and the administration of this chapter.(b)  The comptroller shall furnish a copy of the rules to each tax assessor-collector, each agent of the department, and the department.  Each tax assessor-collector and each agent of the department shall consistently apply the rules authorized by this section.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.  Amended by Acts 1993, 73rd Leg., ch. 718, Sec. 6, eff. Sept. 1, 1993.|
TX Tax Code § 160.021 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors|Subchapter B. Imposition of Tax|Section 160.021. Retail Sales Tax

Sec. 160.021.  RETAIL SALES TAX.  (a)  A tax is imposed on every retail sale of a taxable boat or motor sold in this state.  The tax is an obligation of and shall be paid by the purchaser of the taxable boat or motor.  If the purchaser pays the tax to the seller, the tax is an obligation of and shall be paid by the seller.(b)  The tax rate is 6-1/4 percent of the total consideration.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.  Amended by Acts 1999, 76th Leg., ch. 243, Sec. 1, eff. Sept. 1, 1999.|
TX Tax Code § 160.022 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors|Subchapter B. Imposition of Tax|Section 160.022. Use Tax

Sec. 160.022.  USE TAX.  (a)  A use tax is imposed on a taxable boat or motor purchased at retail outside this state and used in this state or brought into this state for use by a Texas resident or other person who is domiciled or doing business in this state.  The tax is an obligation of and shall be paid by the person who uses the boat or motor in this state or brings the boat or motor into this state.(b)  The tax rate is 6-1/4 percent of the total consideration.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.|
TX Tax Code § 160.023 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors|Subchapter B. Imposition of Tax|Section 160.023. New Resident

Sec. 160.023.  NEW RESIDENT.  (a)  A use tax is imposed on a new resident of this state who brings into this state for use in this state a taxable boat or motor that has been purchased and owned by the new resident in any other state or foreign country.(b)  The tax is $15 for each taxable boat or motor.(c)  The tax imposed by this section is in lieu of the tax imposed by Section 160.022.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.|
TX Tax Code § 160.024 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors|Subchapter B. Imposition of Tax|Section 160.024. Exemption

Sec. 160.024.  EXEMPTION.  The taxes imposed by this chapter do not apply to the sale of a taxable boat or motor or to the use of a taxable boat or motor by this state or its political subdivisions or the federal government.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.|
TX Tax Code § 160.0245 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors|Subchapter B. Imposition of Tax|Section 160.0245. Exemption for Emergency Service Organizations

Sec. 160.0245.  EXEMPTION FOR EMERGENCY SERVICE ORGANIZATIONS.  The taxes imposed by this chapter do not apply to the sale of a taxable boat or motor to or to the use of a taxable boat or motor by a volunteer fire department or other department, company, or association organized for the purpose of answering fire alarms and extinguishing fires or for the purpose of answering fire alarms, extinguishing fires, and providing emergency medical services, the members of which receive no compensation or only nominal compensation for their services rendered, if the boat or motor is used exclusively by the department, company, or association.|Added by Acts 2001, 77th Leg., ch. 190, Sec. 1, eff. May 21, 2001.|
TX Tax Code § 160.0246 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors|Subchapter B. Imposition of Tax|Section 160.0246. Exemption for Certain Boats and Motors Temporarily Used in This State

Sec. 160.0246.  EXEMPTION FOR CERTAIN BOATS AND MOTORS TEMPORARILY USED IN THIS STATE.  (a)  The taxes imposed by this chapter do not apply to the sale of a taxable boat or motor if:(1)  the boat or motor is sold in this state for use in another state or nation and is removed from this state not more than 10 days after the date of purchase;(2)  the boat or motor:(A)  is sold in this state for use in another state or nation;(B)  not later than the 10th day after the date the boat or motor is purchased, is docked at or placed in a boat repair facility registered with the comptroller for repairs or modifications;(C)  is not used by a person while it is being repaired or modified, except as necessary to test the repairs or modifications; and(D)  is removed from this state not more than 20 days after the date the repairs or modifications are finished; or(3)  the boat or motor:(A)  is sold in this state for use in another state or nation;(B)  displays a permit described by Section 160.0247 at all times after the boat or motor is purchased until the boat or motor is removed from this state; and(C)  is removed from this state not more than 90 days after the date of purchase.(b)  The tax imposed by Section 160.022 does not apply to a taxable boat or motor used in this state or brought into this state for use if the boat or motor:(1)  has a current certificate of number issued under any federal law or a federally approved numbering system of another state;(2)  displays a permit described by Section 160.0247 at all times while the boat or motor is located in this state; and(3)  is removed from this state not more than 90 days after the date the boat or motor is brought into this state.(c)  The comptroller shall adopt rules and procedures to implement this section and Section 160.0247.|Added by Acts 2019, 86th Leg., R.S., Ch. 1249 (H.B. 4032), Sec. 9, eff. September 1, 2019.|
TX Tax Code § 160.0247 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors|Subchapter B. Imposition of Tax|Section 160.0247. Temporary Use Permit

Sec. 160.0247.  TEMPORARY USE PERMIT.  (a)  The comptroller or an agent of the department may issue a temporary use permit to the owner of a taxable boat or motor that qualifies for an exemption from tax under Section 160.0246(a)(3) or (b).(b)  The fee for a permit is $150.(c)  A permit is valid for 90 days and may not be renewed.(d)  The owner of a taxable boat or motor may obtain not more than two permits in a calendar year for the boat or motor. The second permit in a calendar year may not be issued before the 30th day after the date the first permit expires.|Added by Acts 2019, 86th Leg., R.S., Ch. 1249 (H.B. 4032), Sec. 9, eff. September 1, 2019.|
TX Tax Code § 160.025 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors|Subchapter B. Imposition of Tax|Section 160.025. Credit for Other Taxes

Sec. 160.025.  CREDIT FOR OTHER TAXES.  A person is entitled to a credit against the tax imposed by Section 160.022 on a taxable boat or motor in an amount equal to the amount of any similar tax paid by the person in another state on the sale, purchase, or use of the taxable boat or motor if the state in which the tax was paid provides a similar credit for a taxpayer of this state.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.|
TX Tax Code § 160.026 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors|Subchapter B. Imposition of Tax|Section 160.026. Limitation on Amount of Tax

Sec. 160.026.  LIMITATION ON AMOUNT OF TAX.  Notwithstanding any other law, the tax imposed under Section 160.021 on the sale of a taxable boat or motor may not exceed $18,750.|Added by Acts 2019, 86th Leg., R.S., Ch. 1249 (H.B. 4032), Sec. 9, eff. September 1, 2019.|