Texas Register, Volume 38, Number 24, Pages 3701-3856, June 14, 2013 Page: 3,758
3701-3856 p. ; 28 cm.View a full description of this periodical.
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The amendment implements Tax Code, 151.051, 151.007,
151.308 and 152.001.
3.306. Sales of Mobile Offices, Oilfield Portable Units, Portable
Buildings, Prefabricated Buildings, and Ready-Built Homes.
(a) Definitions. The following words and terms when used
in this section shall have the following meanings, unless the context
clearly indicates otherwise.
(1) Bunkhouse--This term has the meaning given in
3.72 of this title (relating to Trailers, Farm Machines, and Timber
Machines).
(2) Contract for the improvement to realty--A contract, as
described in 3.347(a) of this title (relating to Improvements to Re-
alty). Such a contract includes installation or set-up performed to per-
manently affix a structure defined in this section to real property.
(3) House trailer--This term has the meaning given in 3.72
of this title.
(4) Installation or set-up--Activities associated with either
a contract for the improvement to real property or the temporary place-
ment of a structure defined in this section, including, but not limited
to, spotting the structure; preparing the foundation; connecting sepa-
rate sections of the structure, if any; placing, blocking, leveling, and
anchoring the structure; connecting sewer, water, electricity, and other
utilities; and installing skirting, awnings, and steps.
(5) Manufactured home--This term has the meaning given
in 3.481 of this title (relating to Imposition and Collection of Manu-
factured Housing Tax).
(6) [(-)] Mobile office [Office]--A self-contained trans-
portable structure built on a permanent chassis, with or without wheels,
axles, and a towing device, that is [trailer] designed to be used as an
office, sales outlet, or work place. A food and beverage concession
trailer is an example of a towable structure designed to be used as a
sales outlet or work place.
(7) Oilfield portable unit.
(A) A self-contained transportable structure built on a
permanent chassis, with or without wheels, axles, and a towing device,
designed to be used for temporary lodging or temporary office space
that:
_ does not require attachment to a foundation or
real property to be functional;
(ii) is located exclusively upon, or immediately ad-
jacent to, the lease premises or assigned acreage of an oil, gas, wa-
ter disposal, or injection well located within an oil or gas lease, field,
pooled unit, or unitized tract;
(iii) is used exclusively to provide sleeping accom-
modations, temporary office space, or any other temporary work space
for employees, contractors, or other workers at an oil, gas, water dis-
posal, or injection well; and
(iv) is not a travel trailer, camper trailer, or recre-
ational vehicle.
(B) Examples of items that qualify as an oilfield
portable unit when located and used exclusively as provided in this
paragraph include, but are not limited to, a bunkhouse, trailer, semi-
trailer, park model, house trailer, and manufactured home. For more
information regarding the taxation of travel trailers, camper trailers,
and recreational vehicles, refer to 3.72 of this title.
(8) Park model--This term has the meaning given in 3.481
of this title.(9) [()] Portable building--A self-contained transportable
structure that does not require attachment to a foundation or to realty
in order to be functional. An example of a portable building is a tool
shed.
(10) [(3)] Prefabricated building--A structure, not designed
to be a residential dwelling, built at a location other than its permanent
site, and that is later transported in one or more sections and affixed to
real property [realty].
(11) [(4)] Ready-built home--A structure that does not bear
a label or decal issued by the Texas Department of Licensing and Reg-
ulation, the Texas Department of Housing and Community Affairs, or
the U.S. Department of Housing and Urban Development, but that is
designed to be a residential dwelling which is constructed, precut, par-
tially assembled, or fabricated in whole or in part at a location other
than the home site and subsequently [later] transported, in one or more
sections, to the home site, where it is [and] assembled on a permanent
foundation.
(12) Travel trailer or recreational vehicle--This term has
the meaning given in 3.72 of this title.
(13) [{5)] The terms mobile home, ready-built home,
prefabricated building, and portable building do not include a house
trailer, as defined in and subject to the provisions of [Texas] Tax Code,
Chapter 152, or a manufactured home, as defined in and subject to
the provisions of [Texas] Tax Code, Chapter 158. See 3.72 of this
title [(relating to F-arm Ma4fines, Timber Ma , and Trailers)] and
3.481 of this title relatingg to I-mpotion and Colleetion of Tax].
(b) Application of the sales and use tax to mobile offices, oil-
field portable units, portable buildings, prefabricated buildings, ready-
built homes, and tangible personal property.
(1) Mobile offices. A sale, lease, or rental of a mobile office
is a taxable sale of tangible personal property. Sales tax is due on the
total sales price charged by the seller, including charges for delivery and
installation or set-up, even if separately stated on the invoice issued to
the purchaser. See 3.303 of this title (relating to Transportation and
Delivery Charges) and 3.294 of this title (relating to charges on Rental
and Lease of Tangible Personal Property) [charges].
(2) Oilfield portable units. A sale, lease, or rental of an
oilfield portable unit is subject to sales tax. Sales tax is due on the total
sales price charged by the seller, including charges for delivery and
installation or set-up, even if separately stated on the invoice issued to
the purchaser. See 3.303 and 3.294 of this title.
(A) An oilfield portable unit that ceases to be used ex-
clusively as an oilfield portable unit, as required by this section, and
that meets the definition of a motor vehicle, pursuant to Tax Code,
152.001(3), is subject to tax imposed by Tax Code, Chapter 152.
Examples include bunkhouses, trailers, semitrailers, park models, or
house trailers. For more information regarding the application of the
Motor Vehicle Sales Tax to oilfield portable units, refer to 3.72(c) of
this title.
(B) The lease or rental of a manufactured home as de-
fined in 3.481 of this title that ceases to be used exclusively as an
oilfield portable unit as required by this section is subject to hotel oc-
cupancy tax as provided under Tax Code, Chapter 156.
(3) [(2-)] Portable buildings. A sale, lease, or rental of a
portable building is a taxable sale of tangible personal property. Sales
tax is due on the total sales price charged by the seller, including charges
for delivery and installation or set-up, even if separately stated on the
invoice issued to the purchaser. See 3.303 and 3.294 of this title
[charges].38 TexReg 3758 June 14, 2013 Texas Register
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Texas. Secretary of State. Texas Register, Volume 38, Number 24, Pages 3701-3856, June 14, 2013, periodical, June 14, 2013; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth313176/m1/57/: accessed April 26, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.