Texas – Amended Rule on Mobile Offices, Portable Buildings and Ready-Built Homes

SALT Report 3161 – Amendment has been made to Texas sales and use tax rule § 3.306 which “reflect policy clarification and amendments to the Texas Tax Code.”  “Subsection (a) is amended to add definitions for ‘bunkhouse’…”, “Subsection (b) is amended to reflect…policy as to what is included in the sales price pursuant to Tax Code, §151.007…”, and “Subsection (c) is amended to reflect….policy as to the taxability of certain taxable services performed on manufactured homes as improvements to residential real property and tangible personal property.”  The amendment goes on to state that “non-substantive changes have been made for conformity and consistency throughout the section.”

The effective date of this legislation is November 14, 2013.

For Further Information:

Texas Register 11/8/2013