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(15) Retail sale--Sale to a consumer as opposed to
a sale to a retailer for resale or for further processing and resale.
(16) Retailer--Any person engaged in the business of
buying for resale, selling, or exchanging manufactured homes or offering
them for sale, exchange, or lease-purchase to consumers, including
a person who maintains a location for the display of manufactured
homes. No person will be considered a retailer unless engaged in the
sale, exchange, or lease-purchase of two or more manufactured homes
to consumers in any consecutive 12-month period.
(17) Sales price--The total amount to be paid, as set
forth in the invoice or bill of sale, excluding any separately stated
shipping, freight, or delivery charges from the manufacturer to the
retailer or other person.
(18) Use--The exercise of any right or power over a
manufactured home incident to its ownership, including the sale, lease,
or rental, or the incorporation of any manufactured home into real
estate or into improvements on real estate.
(19) Used manufactured home--One that has been subject
to a retail sale.
(b) Imposition of tax.
(1) The manufactured housing sales tax is due on all
new manufactured homes sold or consigned by a manufacturer to a retailer
or other person in this state.
(A) Invoices for all new manufactured homes sold by
manufacturers must set forth the amount of tax imposed at the rate
of 5.0% of 65% of the sales price (equivalent to 3.25% of the sales
price).
(B) The manufacturer must report and pay the tax to
the comptroller on or before the last day of the month following the
month in which the manufactured home was sold.
(C) A manufactured home is presumed to be "sold" at
the time the home is sold or consigned by the manufacturer to a retailer
or other person in this state or is shipped to any point in this state
for the use and benefit of any person.
(2) Parts and accessories added to a manufactured home
by the retailer. Limited sales or use tax is due on parts or accessories
installed by a retailer in or on a manufactured home, pursuant to
Tax Code, Chapter 151. For information on the taxability of parts
and accessories added to a manufactured home, see §3.306(c) of
this title.
(3) Repair, remodeling, restoration, and maintenance
of a manufactured home. The labor to repair, remodel, restore, or
maintain a manufactured home may be subject to the limited sales and
use tax, pursuant to Tax Code, Chapter 151. For more information,
see §3.306(c) of this title.
(c) Use tax.
(1) Manufactured homes purchased outside Texas.
(A) New manufactured homes. A use tax of 5.0% of 65%
of the purchase price (equivalent to 3.25% of the purchase price)
is due on a manufactured home that was purchased new outside of this
state for use, occupancy, resale, or exchange in this state. The tax
is to be paid by the person to whom or for whom the home was sold,
shipped, or consigned. It is presumed that a manufactured home was
not purchased for use or occupancy in this state if the purchaser
has purchased the home at a retail sale at least one year prior to
its being brought or shipped to this state.
(B) Used manufactured homes. The use tax does not apply
to a manufactured home that was purchased used at a retail sale outside
of this state.
(2) Manufactured homes purchased in this state.
(A) New manufactured homes.
(i) A use tax of 5.0% of 65% of the purchase price
(equivalent to 3.25% of the purchase price) is imposed on a manufactured
home that was purchased new in this state.
(ii) The use tax is not due if the manufacturer has
paid the sales tax on the home to this state. It will be presumed
that the sales tax has been paid on a manufactured home sold, shipped,
or consigned by the manufacturer to a retailer or other person in
this state. The comptroller, the manufacturer, the retailer, and the
user of the home may introduce evidence to establish whether or not
the sales tax has been paid.
(B) Used manufactured homes. The use tax does not apply
to a manufactured home purchased used at retail in this state.
(3) A credit equal to the amount of any legally imposed
sales or use tax paid to another state on a manufactured home may
be taken against the use tax imposed in this state.
(4) The use tax imposed is to be paid directly to the
comptroller by the person to whom or for whom the home was sold, shipped,
or consigned. The use tax is due and payable by the last day of the
month following the month after the home is sold, shipped, or consigned
to a person in this state.
(d) Interstate sales of manufactured housing.
(1) A manufacturer engaged in business in this state
but located outside this state must collect and remit to the comptroller
the manufactured housing sales tax on the initial sale, shipment,
or consignment of a manufactured home to a retailer or other person
in this state.
(2) The sales tax is not imposed on a manufactured
home that is sold, shipped, or consigned to a retailer or other person
when a manufacturer located in this state ships the home to a point
outside this state by means of:
(A) the facilities of the manufacturer; or
(B) delivery by the manufacturer to a carrier for shipment
under a bill of lading to a consignee at a location outside this state.
(3) The sales tax is not imposed on a manufactured
home that is sold to a retailer in this state for resale at retail
to a resident of another state if the home is transported to and installed
for occupancy on a home site located in another state.
(A) This exemption does not apply if the home is titled
or registered in this state or if the home is used for any purpose
other than display prior to being transported outside of the state.
(B) The manufacturer may accept an exemption certificate
which has been properly completed and signed by the retailer and the
consumer in compliance with subsection (e) of this section.
(C) A retailer who has previously paid the sales tax
imposed by this chapter to the manufacturer on a transaction exempt
under this section may claim a credit or a refund from the manufacturer.
(e) Exemption Certificates.
(1) An exemption certificate may be issued by:
(A) the United States;
(B) 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;
(C) federal credit unions organized under 12 United
States Code, §1768, federal land bank associations organized
under 12 United States Code, §2098, or farm credit banks organized
under 12 United States Code, §2023;
(D) the State of Texas, its unincorporated agencies
and instrumentalities;
(E) any county, city, special district, or other political
subdivision of the State of Texas, and any college or university created
or authorized by the State of Texas;
(F) nonprofit corporations formed under Local Government
Code, Chapter 501, Provisions Governing Development Corporations or
Health and Safety Code, Chapter 221, Health Facilities Development
Act when purchasing items for their exclusive use and benefit. The
exemption does not apply to items purchased by the corporation to
be lent, sold, leased, or rented;
(G) any organization created for religious, educational,
charitable, or eleemosynary purposes, provided that such organization
must have requested and been granted exempt status by the comptroller.
In order to qualify for exempt status the organization must meet all
of the following requirements:
(i) An organization must be organized or formed solely
to conduct one or more exempt activities. All documents necessary
to prove the purpose for which an organization is formed will be considered
when exempt status is sought.
(ii) An organization must devote its operations exclusively
to one or more exempt activities.
(iii) An organization must dedicate its assets in perpetuity
to one or more exempt activities.
(iv) No profit or gain may pass directly or indirectly
to any private shareholder or individual. All salaries or other benefits
furnished officers and employees must be commensurate with the services
actually rendered.
(H) A resident of another state who purchases a new
manufactured home from a retailer in this state for immediate transport,
installation, and occupancy at a home site located outside of this
state, provided the home:
(i) has not been used by the retailer for any purpose
other than display; and
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