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Tex. Tax Code § 158.051

TAX IMPOSED

Texas · Texas Tax Code · Status: effective

Taxation
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Tex. Tax Code § 158.051, TAX IMPOSED, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575274
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A tax is imposed on the initial sale in this state of every new manufactured home at the rate of five percent of the amount of the sales price determined as provided by Section 158.052 of this code.