Texas Administrative Code

Texas Administrative Code

TITLE 34	PUBLIC FINANCE
PART 1	COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3	TAX ADMINISTRATION
SUBCHAPTER T	MANUFACTURED HOUSING SALES AND USE TAX
RULE §3.481	Imposition and Collection of Manufactured Housing Tax

(ii) is not titled or registered in this state.

(2) A manufacturer who accepts an exemption certificate in good faith is relieved of the responsibility for collecting the tax as required by Tax Code, §158.053. A retailer must submit to the manufacturer an exemption certificate which has been signed and completed by itself and the purchaser.

(A) A retailer must keep a copy of the exemption certificate attached to the invoice or bill of sale transferring title to the purchaser.

(B) The manufacturer must retain the original of the exemption certificate attached to the invoice or bill of sale.

(3) Any person who issues an exemption certificate for a manufactured home and then uses the home for other than exempt use will be liable for the tax. The tax will be based on the selling price of the manufactured home to the person who issued the exemption certificate.

(4) The exemption certificate must include:

(A) names and addresses of the manufacturer, retailer, and purchaser;

(B) a description of the manufactured home;

(D) reason for exemption; and

(E) signatures of both the retailer and purchaser.

(5) Form of an exemption certificate. An exemption certificate must be in substantially the form of a Texas Manufactured Housing Sales and Use Tax Exemption Certificate (Form 18-301). Copies of the exemption certificate are available at: https://comptroller.texas.gov/forms/18-301.pdf.

Source Note: The provisions of this §3.481 adopted to be effective December 6, 1996, 21 TexReg 11510; amended to be effective November 14, 2013, 38 TexReg 7971; amended to be effective February 11, 2018, 43 TexReg 582