Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter O - STATE AND LOCAL SALES AND USE TAXES › Section 3.306 - Sales of Mobile Offices, Oilfield Portable Units, Portable Buildings, Prefabricated Buildings, and Ready-Built Homes

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Definitions. The following words and terms when used in this section shall have
				  the following meanings, unless the context clearly indicates otherwise.
(1) Bunkhouse--This term has the meaning
				  given in §
											3.72
				  of this title (relating to Trailers, Farm Machines, and Timber
				  Machines).
(2) Contract for the
				  improvement to realty--A contract, as described in §
											3.347(a)
				  of this title (relating to Improvements to Realty). Such a contract includes
				  installation or set-up performed to permanently affix a structure defined in
				  this section to real property.
(3)
				  House trailer--This term has the meaning given in §
											3.72
				  of this title.
(4) Installation or
				  set-up--Activities associated with either a contract for the improvement to
				  real property or the temporary placement of a structure defined in this
				  section, including, but not limited to, spotting the structure; preparing the
				  foundation; connecting separate sections of the structure, if any; placing,
				  blocking, leveling, and anchoring the structure; connecting sewer, water,
				  electricity, and other utilities; and installing skirting, awnings, and
				  steps.
(5) Manufactured home--This
				  term has the meaning given in §
											3.481
				  of this title (relating to Imposition and Collection of Manufactured Housing
				  Tax).
(6) Mobile office--A
				  self-contained transportable structure built on a permanent chassis, with or
				  without wheels, axles, and a towing device, that is designed to be used as an
				  office, sales outlet, or other work place, such as a self-contained portable
				  bathroom or a portable on-site dressing room. A food and beverage concession
				  trailer is an example of a towable structure designed to be used as a sales
				  outlet or other work place.
(7)
				  Oilfield portable unit.
(A) A self-contained
				  transportable structure built on a permanent chassis, with or without wheels,
				  axles, and a towing device, designed to be used for temporary lodging or
				  temporary office space that:
(i) does not
				  require attachment to a foundation or real property to be functional;
(ii) is located exclusively upon, or
				  immediately adjacent to, the lease premises or assigned acreage of an oil, gas,
				  water disposal, or injection well located within an oil or gas lease, field,
				  pooled unit, or unitized tract;
(iii) is used exclusively to provide sleeping
				  accommodations, temporary office space, or any other temporary work space for
				  employees, contractors, or other workers at an oil, gas, water disposal, or
				  injection well; and
(iv) is not a
				  travel trailer, camper trailer, or recreational vehicle.
(B) Examples of items that qualify as an
				  oilfield portable unit when located and used exclusively as provided in this
				  paragraph include, but are not limited to, a bunkhouse, trailer, semitrailer,
				  park model, house trailer, and manufactured home. For more information
				  regarding the taxation of travel trailers, camper trailers, and recreational
				  vehicles, refer to §
												3.72
				  of this title.
(8) Park
				  model--This term has the meaning given in §
											3.481
				  of this title.
(9) Portable
				  building--A self-contained transportable structure that does not require
				  attachment to a foundation or to realty in order to be functional. An example
				  of a portable building is a tool shed.
(10) Prefabricated building--A structure, not
				  designed to be a residential dwelling, built at a location other than its
				  permanent site, and that is later transported in one or more sections and
				  affixed to real property.
(11)
				  Ready-built home--A structure that does not bear a label or decal issued by the
				  Texas Department of Licensing and Regulation, the Texas Department of Housing
				  and Community Affairs, or the U.S. Department of Housing and Urban Development,
				  but that is designed to be a residential dwelling which is constructed, precut,
				  partially assembled, or fabricated in whole or in part at a location other than
				  the home site and subsequently transported, in one or more sections, to the
				  home site, where it is assembled on a permanent foundation.
(12) Travel trailer or recreational
				  vehicle--This term has the meaning given in §
											3.72
				  of this title.
(13) The terms
				  mobile home, ready-built home, prefabricated building, and portable building do
				  not include a house trailer, as defined in and subject to the provisions of Tax
				  Code, Chapter 152, or a manufactured home, as defined in and subject to the
				  provisions of Tax Code, Chapter 158. See §
											3.72
				  and §
											3.481
				  of this title.