Texas § TX.158.101 - EXEMPTIONS
Full text of Texas The Texas Constitution § TX.158.101 — EXEMPTIONS, with citation guidance and answers to common questions.
§ TX.158.101. EXEMPTIONS
EXEMPTIONS. (a) There are exempted from the taxes imposed by this chapter the sales price of a manufactured home sold, shipped, or consigned to, or the use or occupancy of any manufactured home by: (1) the United States or its unincorporated agencies or instrumentalities; (2) 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; (3) this state or its unincorporated agencies or instrumentalities; (4) any county, city or town, special district, or other political subdivision of this state; or (5) any organization created for religious, educational, charitable, or eleemosynary purposes, provided that no part of the net earnings of any such organization inures to the benefit of any private shareholder or individual, and provided that the use of the manufactured home is related to the purpose of the organization. (b) If a person certifies in writing by using an exemption certificate that the person is exempt under this section and that the manufactured home will be used in a manner or for a purpose exempted from the tax, and the person then uses the manufactured home in another manner or for another purpose, the person is liable for the tax. The cost of the manufactured home to the person is the sales price for purposes of determining the amount of tax for which the person is liable. Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982. SUBCHAPTER D. ENFORCEMENT
Frequently Asked Questions About Texas § TX.158.101
What does The Texas Constitution § TX.158.101 cover?
Section TX.158.101 ("EXEMPTIONS") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.158.101?
A common citation format is "The Texas Constitution § TX.158.101" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.158.101 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.