Tex. Tax Code § 158.051
This is the official text of Tex. Tax Code § 158.051, part of Texas’s Tax Code — governs state and local taxation.
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§ 158.051. TAX IMPOSED.
Official statutory text
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.
Status: in_force · Read it on the official government site
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