Manufactured Housing Sales and Use Tax

Who is responsible for this fee?

Manufacturers of industrialized housing and manufactured homes collect manufactured housing sales tax upon the first sale of a new manufactured home in Texas.

The person to whom or for whom a new manufactured home is sold, shipped or consigned must pay manufactured housing use tax. This applies to manufactured homes purchased new outside Texas and brought into Texas for use within one year from date of purchase.

Rates

5 percent of 65 percent or .0325 of the sales price stated on invoice. Credit is allowed for any sales or use tax paid to another state.

Due Date

Sales: monthly on the last day of the month following the end of each calendar month.
Use: last day of the month following the month in which a new manufactured home purchased outside Texas (within the past year) is brought into Texas.

Penalties and Interest

Penalties

If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.

Interest

Past due taxes are charged interest beginning 61 days after the due date.
To calculate interest on past due taxes, visit Interest Owed and Earned.

Reporting and Payment Requirements

Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.

Less than $500,000

A paper report is the only available reporting method.

Select one of these payment methods:

Web Electronic Funds Transfer (EFT) or credit card via Webfile (American Express, Discover, Mastercard® and Visa)
TEXNET
Check

$500,000 or more