reglab/statecodes huggingface dataset:
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 156 - Hotel Occupancy Tax › Subchapter C. Exceptions to Tax › Section 156.103. Exception--State and Federal Government

Sec. 156.103.  EXCEPTION--STATE AND FEDERAL GOVERNMENT.  (a)  This chapter does not impose a tax on:
(1)  the United States;
(2)  a governmental entity of the United States;  or
(3)  an officer or employee of a governmental entity of the United States when traveling on or otherwise engaged in the course of official duties for the governmental entity.
(b)  This state, or an agency, institution, board, or commission of this state other than an institution of higher education shall pay the tax imposed by this chapter and is entitled to a refund of the amount of tax paid in accordance with Section 156.154.
(c)  A state officer or employee of a state governmental entity described by Subsection (b) who is entitled to reimbursement for the cost of lodging and for whom a special provision or exception to the general rate of reimbursement under the General Appropriations Act is not applicable shall pay the tax imposed by this chapter. The state governmental entity with whom the person is associated is entitled under Section 156.154 to a refund of the tax paid.
(d)  A state officer or employee of a state governmental entity described by Subsection (b) for whom a special provision or exception to the general rate of reimbursement under the General Appropriations Act applies and who is provided with photo identification verifying the identity and exempt status of the person is not required to pay the tax and is not entitled to a refund.  The photo identification of a state officer or employee described by this section may be modified for the purposes of this section.
(e)  In this section, "institution of higher education" has the meaning assigned by Section 61.003, Education Code.
Added by Acts 1989, 71st Leg., ch. 504, Sec. 1, eff. Sept. 1, 1989.  Amended by Acts 1995, 74th Leg., ch. 454, Sec. 2, eff. Sept. 1, 1995;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.49, eff. Oct. 1, 1999.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 156 - Hotel Occupancy Tax › Subchapter C. Exceptions to Tax › Section 156.104. Exemption Certificate

Sec. 156.104.  EXEMPTION CERTIFICATE.  (a)  The right to use or possess a room or space in a hotel is exempt from taxation under this chapter if the person required to collect the tax receives, in good faith from a guest, a properly completed exemption certificate stating that the guest is qualified for an exemption under Section 156.102 or 156.103.  An exemption certificate must be supported by the documentation required under rules adopted by the comptroller.
(b)  The comptroller shall produce and maintain a list of entities that have been provided a letter of exemption from the state hotel occupancy tax under Section 156.102.  The comptroller shall make the list available on the comptroller's Internet website.
Added by Acts 2003, 78th Leg., ch. 209, Sec. 30, eff. Oct. 1, 2003.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 156 - Hotel Occupancy Tax › Subchapter D. Reports and Payments › Section 156.151. Report and Payment

Sec. 156.151.  REPORT AND PAYMENT.  (a)  A person required to collect the tax imposed by this chapter shall pay the comptroller the tax collected during the preceding reporting period and at the same time shall file with the comptroller a report stating:
(1)  the total amount of the payments made for rooms at the person's hotel during the preceding reporting period;
(2)  the amount of the tax collected by the person during the preceding reporting period;  and
(3)  other information that the comptroller requires to be in the report.
(b)  Except as provided by Subsection (c), each calendar month is a reporting period and the taxes imposed by and collected under this chapter are due and payable to the comptroller on or before the 20th day of the month following the end of each calendar month.
(c)  If a taxpayer owes less than $500 for a calendar month or $1,500 for a calendar quarter, the taxpayer qualifies as a quarterly filer having a reporting period of a calendar quarter and the taxes are due and payable on the 20th day after the end of the calendar quarter.
Acts 1981, 67th Leg., p. 1687, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 5.02, eff. Oct. 1, 1994.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 156 - Hotel Occupancy Tax › Subchapter D. Reports and Payments › Section 156.152. Access to Books and Records

Sec. 156.152.  ACCESS TO BOOKS AND RECORDS.  After the comptroller gives reasonable notice to a person that the comptroller intends to inspect the books or records of the person, the comptroller has access to the person's books or records necessary for the comptroller to determine the correctness of a report filed under this chapter or the amount of taxes due under this chapter.
Acts 1981, 67th Leg., p. 1687, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 156 - Hotel Occupancy Tax › Subchapter D. Reports and Payments › Section 156.153. Reimbursement for Tax Collection

Sec. 156.153.  REIMBURSEMENT FOR TAX COLLECTION.  The person required to file a report under this chapter may deduct and withhold from the taxes otherwise due to the state on the monthly or quarterly return, as reimbursement for the cost of collecting the tax, one percent of the amount of the tax due as shown on the report.  If taxes due under this chapter are not paid to the state within the time required or if the person required to file a report fails to file the report when due, the person forfeits the claim to reimbursement that could have been taken if the tax had been paid or the report filed when due.
Added by Acts 1981, 67th Leg., p. 2779, ch. 752, Sec. 11, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 5.03, eff. Oct. 1, 1994.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 156 - Hotel Occupancy Tax › Subchapter D. Reports and Payments › Section 156.154. Refund

Sec. 156.154.  REFUND.  (a)  A governmental entity that is entitled under Section 156.103 to a refund of taxes paid under this chapter must file a refund claim with the comptroller.
(b)  The claim must be filed on a form provided by the comptroller and contain the information required by the comptroller.
(c)  A claim for a refund may be filed only for each fiscal year quarter for all reimbursements accrued during that quarter.
Added by Acts 1995, 74th Leg., ch. 454, Sec. 3, eff. Sept. 1, 1995.  Amended by Acts 2001, 77th Leg., ch. 1158, Sec. 91, eff. Sept. 1, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 156 - Hotel Occupancy Tax › Subchapter D. Reports and Payments › Section 156.155. Availability of Certain Taxpayer Information

Sec. 156.155.  AVAILABILITY OF CERTAIN TAXPAYER INFORMATION.  (a)  A state agency may not post on a public Internet website information that identifies the taxable receipts of an individual business that is contained in or derived from a record, report, or other document required to be provided under this chapter.
(b)  Information described by Subsection (a) that is collected or maintained by a state agency is public information under Section 552.002, Government Code.  A state agency shall provide access to the information in the manner provided by Chapter 552, Government Code, and the exceptions under Subchapter C of that chapter do not apply to the information.
Added by Acts 2017, 85th Leg., R.S., Ch. 30 (S.B. 1086), Sec. 1, eff. May 18, 2017.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 156 - Hotel Occupancy Tax › Subchapter E. Enforcement › Section 156.201. Interest on Delinquent Taxes

Sec. 156.201.  INTEREST ON DELINQUENT TAXES.  A tax imposed by this chapter that is not paid to the comptroller when it is due draws interest as provided by Section 111.060 of this code.
Acts 1981, 67th Leg., p. 1687, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 156 - Hotel Occupancy Tax › Subchapter E. Enforcement › Section 156.202. Penalty

Sec. 156.202.  PENALTY.  (a)  If the person who is required to pay to the comptroller the tax imposed by this chapter fails to file a report or does not pay the tax when it is due, the person shall forfeit to the state a penalty of five percent of the amount of tax due.
(b)  If the person who is required to pay the tax to the comptroller does not pay the tax within 30 days after it is due, the person shall forfeit to the state a penalty of an additional five percent of the amount of tax due.
(c)  The minimum penalty under Subsections (a) and (b) is $1.
(d)  In addition to any other penalty authorized by this section, a person who fails to file a report as required by this chapter shall pay a penalty of $50.  The penalty provided by this subsection is assessed without regard to whether the taxpayer subsequently files the report or whether any taxes were due from the taxpayer for the reporting period under the required report.
Acts 1981, 67th Leg., p. 1687, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 14.06, eff. October 1, 2011.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 156 - Hotel Occupancy Tax › Subchapter E. Enforcement › Section 156.203. Criminal Penalty

Sec. 156.203.  CRIMINAL PENALTY.  (a)  A person commits an offense if the person fails to file a report with the comptroller, collect a tax for the state, or pay a tax to the comptroller as the person is required to do by this chapter.
(b)  An offense under this section is a misdemeanor punishable by a fine of not less than $100 or more than $1,000.
Acts 1981, 67th Leg., p. 1687, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 156 - Hotel Occupancy Tax › Subchapter E. Enforcement › Section 156.204. Tax Collection on Termination of Business

Sec. 156.204.  TAX COLLECTION ON TERMINATION OF BUSINESS.  (a)  If a person who is liable for the payment of an amount under Section 156.151 of this code is the owner of the hotel and sells the hotel, the successor to the seller or the seller's assignee shall withhold an amount of the purchase price sufficient to pay the amount due until the seller provides a receipt from the state comptroller showing that the amount has been paid or a certificate stating that no amount is due.
(b)  The purchaser of a hotel who fails to withhold an amount of the purchase price as required by this section is liable for the amount required to be withheld to the extent of the value of the purchase price.
(c)  The purchaser of a hotel may request that the comptroller issue a certificate stating that no tax is due or issue a statement of the amount required to be paid before a certificate may be issued.  The comptroller shall issue the certificate or statement within 60 days after receiving the request or within 60 days after the day on which the records of the former owner of the hotel are made available for audit, whichever period expires later, but in either event the comptroller shall issue the certificate or statement within 90 days after the date of receiving the request.
(d)  If the comptroller fails to mail the certificate or statement within the applicable period provided by Subsection (c) of this section, the purchaser is released from the obligation to withhold the purchase price or pay the amount due.
(e)  The period of limitation during which the comptroller may assess tax against the purchaser under this section is four years from the date when the former owner of the hotel sells the hotel or when a determination is made against the former owner, whichever event occurs later.  At any time within three years after a deficiency determination against the purchaser has become due and payable the comptroller may bring an action in a district court of Travis County or a court of any other state of the United States in the name of the people of Texas to collect the delinquent amounts together with penalties and interest.
Added by Acts 1983, 68th Leg., p. 302, ch. 65, Sec. 1, eff. May 3, 1983.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 156 - Hotel Occupancy Tax › Subchapter F. Disposition of Revenue › Section 156.251. Revenue Deposited in General Revenue Fund

Sec. 156.251.  REVENUE DEPOSITED IN GENERAL REVENUE FUND.  (a)  The revenue from the tax imposed by this chapter shall be deposited in the state treasury to the credit of the general revenue fund.
(b), (c) Expired.
(d)  An amount equal to the amount of revenue derived from the collection of taxes imposed by this chapter at a rate of one-half of one percent shall be allocated in the general revenue fund to be used for media advertising and other marketing activities of the Tourism Division of the Texas Department of Commerce.   Section 403.094(h), Government Code, does not apply to funds described in this section.  This subsection takes effect October 1, 1994.
Acts 1981, 67th Leg., p. 1688, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 651, Sec. 8, eff. Aug. 26, 1985;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 5, Sec. 2;  Acts 1993, 73rd Leg., ch. 986, Sec. 34, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 156 - Hotel Occupancy Tax › Subchapter F. Disposition of Revenue › Section 156.2511. Allocation of Certain Revenue

Sec. 156.2511.  ALLOCATION OF CERTAIN REVENUE.  (a)  Not later than the last day of the month following a calendar quarter, the comptroller shall:
(1)  compute the amount of revenue derived from the collection of taxes imposed under this chapter at a rate of two percent and received from hotels located in an eligible coastal municipality that has created a park board of trustees to administer public beaches under Chapter 306, Local Government Code;  and
(2)  issue to the eligible coastal municipality a warrant drawn on the general revenue fund in the amount computed under Subdivision (1).
(b)  An eligible coastal municipality may use money received under this section only to clean and maintain public beaches in that municipality.
(c)  Section 403.094(h), Government Code, does not apply to funds described by Subsection (a).
(d)  In this section:
(1)  "Eligible coastal municipality" has the meaning assigned by Section 351.001.
(2)  "Clean and maintain" has the meaning assigned by Section 61.063, Natural Resources Code.
Added by Acts 1995, 74th Leg., ch. 454, Sec. 4, eff. Sept. 1, 1995.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 156 - Hotel Occupancy Tax › Subchapter F. Disposition of Revenue › Section 156.2513. Allocation of Revenue to Certain Municipalities and Counties

Sec. 156.2513.  ALLOCATION OF REVENUE TO CERTAIN MUNICIPALITIES AND COUNTIES.  Not later than the last day of the month following a calendar quarter, the comptroller shall:
(1)  compute the amount of revenue, excluding penalties and interest and amounts paid under protest, derived from the collection of taxes imposed by this chapter that resulted from documentation or other information described by Section 351.008 or 352.008; and
(2)  issue a warrant drawn on the general revenue fund in the amount of 20 percent of the revenue computed under Subdivision (1) to the municipality or county that provided the documentation or other information.
Added by Acts 2011, 82nd Leg., R.S., Ch. 1152 (H.B. 2048), Sec. 1, eff. September 1, 2011.
For expiration of this section, see Subsection (e).
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 156 - Hotel Occupancy Tax › Subchapter F. Disposition of Revenue › Section 156.252. Temporary Allocation of Certain Revenue to Benefit Coastal Counties

Sec. 156.252.  TEMPORARY ALLOCATION OF CERTAIN REVENUE TO BENEFIT COASTAL COUNTIES.  (a)  In this section, "coastal county" means any county adjacent to:
(1)  the Gulf of Mexico; or
(2)  Corpus Christi Bay.
(b)  Beginning with the state fiscal year beginning September 1, 2021, and except as provided by Subsection (d), the comptroller shall, not later than September 30 of each state fiscal year:
(1)  compute the amount of revenue derived from the collection of taxes imposed under this chapter at a rate of two percent and received from hotels located in coastal counties during the preceding state fiscal year; and
(2)  transfer that amount to the coastal erosion response account created under Section 33.604, Natural Resources Code.
(c)  Revenue transferred under this section may be appropriated only to the General Land Office for a purpose consistent with Subchapter H, Chapter 33, Natural Resources Code, that benefits a coastal county.
(d)  Revenue derived from the collection of taxes under this chapter that is placed in a suspense account under Section 151.429(h) or under Section 2303.5055(f), Government Code, is excluded from the computation required by Subsection (b)(1).
(e)  This section expires September 1, 2031.
Added by Acts 2019, 86th Leg., R.S., Ch. 1018 (H.B. 6), Sec. 5, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 158 - Manufactured Housing Sales and Use Tax › Subchapter A. General Provisions › Section 158.001. Short Title

Sec. 158.001.  SHORT TITLE.  This chapter is known and may be cited as the "Manufactured Housing Sales and Use Tax Act."
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 158 - Manufactured Housing Sales and Use Tax › Subchapter A. General Provisions › Section 158.002. Definitions

Sec. 158.002.  DEFINITIONS.  In this chapter, "manufactured home," "manufacturer," "retailer," and "person" have the same meanings as they are given by Chapter 1201, Occupations Code.  In addition, the term "manufactured home" also includes and means "industrialized housing" as defined by Chapter 1202, Occupations Code.
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 527, Sec. 2, eff. Aug. 26, 1985;  Acts 2003, 78th Leg., ch. 1276, Sec. 14A.818, eff. Sept. 1, 2003.
2023 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 158.051. Tax Imposed

Sec. 158.051.  TAX IMPOSED.  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.
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.
2023 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 158.052. Computation of Tax

Sec. 158.052.  COMPUTATION OF TAX.  The initial sale of a manufactured home occurs on the sale, shipment, or consignment by a manufacturer to a retailer or other person in this state.  The tax rate is applied to 65 percent only of the sales price to be paid by the retailer or other person, as set forth in the actual invoice or bill of sale.  The sales price does not include any shipping, freight, or delivery charges for the manufactured home from the manufacturer to the retailer or other person if those charges are separately stated on the invoice or bill of sale.
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982.
2023 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 158.053. Collection of Tax From Retailer

Sec. 158.053.  COLLECTION OF TAX FROM RETAILER.  Every manufacturer engaged in business in this state shall set forth the amount of the tax imposed on each manufactured home on the actual invoice or bill of sale and shall collect the amount of the tax from the retailer or other person to or for whom the manufactured home is sold, shipped, or consigned in this state.  As used in this chapter, "manufacturer engaged in business in this state" includes the following:
(1)  any manufacturer maintaining, occupying, or using, permanently or temporarily, directly or indirectly, or through a subsidiary, affiliate, or agent, by whatever name called, an office, manufacturing facility, place of distribution, warehouse, storage place, or other place of business;  and
(2)  any manufacturer having a representative, agent, salesman, canvasser, or solicitor operating in this state under the authority of the manufacturer, or of its subsidiary, affiliate, or agent, for the purpose of selling, delivering, or the taking of orders for any manufactured home.
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982.
2023 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 158.054. Permits

Sec. 158.054.  PERMITS.  Every manufacturer engaged in business in this state shall file with the comptroller an application for a permit authorizing the manufacturer to sell, ship, or consign manufactured homes to persons in this state.  The application must be on a form prescribed by the comptroller and contain the information that the comptroller requires.  The application must be executed by the owner of a sole proprietorship, by an officer or partner of an association or partnership, or by an executive officer, or other person who is expressly authorized, of a corporation.  A manufacturer may not be issued a permit unless the manufacturer is duly licensed and bonded under Chapter 1201, Occupations Code.
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982.  Amended by Acts 2003, 78th Leg., ch. 1276, Sec. 14A.818, eff. Sept. 1, 2003.
2023 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 158.055. Records

Sec. 158.055.  RECORDS.  Every manufacturer selling, shipping, or consigning manufactured homes to or for any person in this state shall keep on file for audit purposes for the limitation period records showing:
(1)  the identification number of each module or section of each manufactured home sold, shipped, or consigned;
(2)  the name of the retailer or other person to whom or for whom the manufactured home was sold, shipped, or consigned and the address to which the home was delivered in this state;  and
(3)  the sales price of each manufactured home sold, shipped, or consigned.
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.