| (B) If the retailer separates the charge to the customer
into one charge for the home and a separate charge for the additional
parts, the retailer must collect limited sales or use tax on the amount
charged for the parts. The retailer may issue a resale certificate
in lieu of tax when purchasing the parts.
(C) If a third party sells and installs the items,
the installer's sales tax responsibilities are determined by whether
the contract separates charges for materials from charges for labor.
If the installer charges a lump-sum amount for materials and labor,
the installer should not collect tax on the lump-sum charge, and the
installer must pay limited sales or use tax on the parts at the time
of purchase. If the installer separately states the charges for materials
and labor, the installer must collect limited sales tax on the amount
charged for the parts, and the installer may issue a resale certificate
in lieu of tax when purchasing the parts.
(2) A manufactured home affixed to real property, including
placement on a foundation and/or supporting, blocking, leveling, securing,
anchoring, and connecting multiple sections, is presumed to be an
improvement to real property for sales and use tax purposes.
(3) Repair, remodeling, restoration and maintenance.
(A) Sales or use tax is not due on labor for the repair,
remodeling, restoration, and maintenance of a manufactured home affixed
to real property and used for residential purposes pursuant to §3.291
of this title. Residential use of a manufactured home occurs when
the building is occupied as a home or residence by the owner or by
a tenant who occupies the building under a contract for an express
initial term of more than 29 consecutive days. Absent a contract,
only the period exceeding 29 consecutive days will be considered residential
use, when supported by valid documentation, such as receipts or canceled
checks.
(B) Sales or use tax is due on the repair, remodeling,
and restoration of a manufactured home affixed to real property and
used for nonresidential purposes pursuant to §3.357 of this title
(relating to Nonresidential Real Property Repair, Remodeling, and
Restoration; Real Property Maintenance).
(C) Sales or use tax is due on the repair, remodeling,
restoration, and maintenance of a manufactured home temporarily affixed
to real property pursuant to §3.292 of this title (relating to
the Repair, Remodeling, Maintenance, and Restoration of Tangible Personal
Property). A manufactured home temporarily affixed to real property
is deemed to be tangible personal property if the owner of the home
is a lessee of the real property to which the home is affixed and
is obligated to remove the home from the real property under the express
terms of the lease without regard to the home's attachment to the
real property. For example, a manufactured home used exclusively to
provide sleeping accommodations for employees, contractors, or other
workers at a construction site is temporarily affixed to the real
property.
|
| Source Note: The provisions of this §3.306 adopted to be effective January 1, 1976; amended to be effective October 7, 1980, 5 TexReg 3842; amended to be effective October 13, 1982, 7 TexReg 3497; amended to be effective May 8, 2006, 31 TexReg 3717; amended to be effective November 14, 2013, 38 TexReg 7969 |
