(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
(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;
(C) the address where the manufactured home will be
installed;
(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.
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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 |