Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Manufactured Housing Sales and Use Tax

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Manufactured Housing Sales Tax is collected by manufacturers of industrialized housing and manufactured homes upon the first sale of the new manufactured home in Texas. Manufactured Housing Use tax is imposed on manufactured homes purchased new outside Texas and brought into Texas for use within one year from date of purchase. Manufactured Housing Use tax is due from person to whom or for whom new manufactured home is sold, shipped, or consigned.


5% of 65% 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: last day of the month following the end of each calendar month.

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

Required Plug-ins

In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Microsoft Internet Explorer, Google Chrome and Apple Safari.