Ezel / Tax Rulings / TX
TX 7905L2022E06 Motor Vehicle Tax 1979-05-30

When did a mobile home attached to Texas realty stop being treated as a motor vehicle for historical motor vehicle tax?

Short answer: A mobile home ordinarily was a motor vehicle subject to the historical motor vehicle tax. The letter said it stopped being treated as one after permanent affixation to realty with rooms, a porch or deck, and a fireplace added, provided its title was surrendered to the Department of Highways and Public Transportation.

Apply this to your situation

This page answers the general question as of 1979. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1979
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is a May 30, 1979 taxpayer-response letter restricted to the facts presented. Mobile-home classification, permanent-affixation requirements, additions, title-surrender procedures, responsible agencies, and motor vehicle tax law may no longer be current. The Comptroller forwarded the procedural title question to the former Department of Highways and Public Transportation; that department's response is not included. STAR documents may no longer represent current policy even when not marked superseded. Taxpayer details are redacted. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

A mobile home could stop being treated as a motor vehicle after the specific permanent-affixation and title-surrender steps described in the letter.

Ordinarily, a mobile home was a motor vehicle whose sale fell under the historical Motor Vehicle Retail Sales and Use Tax Law.

The letter reached a different result when the home was permanently affixed to realty, rooms and a porch or deck and fireplace had been added, and title was surrendered to the Department of Highways and Public Transportation.

What this means for you

Physical attachment alone was not the whole test stated in the letter. The described improvements and formal title surrender were also conditions.

Common questions

Q: Did merely placing a mobile home on land end motor-vehicle treatment?
A: The letter did not say so. It required the complete stated set of facts.

Q: Who handled title-surrender procedures?
A: The Department of Highways and Public Transportation, which received a copy of the inquiry.

Citations and references

  • No statute or rule was cited in the letter.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller May 30, 1979

Dear ***:

Thank you for your letter of May 22, 1979, requesting information about
the
effect of attaching a mobile home to realty.

A mobile home is a motor vehicle, and its sale is therefore taxed under
the
Motor Vehicle Retail Sales and Use Tax Law. However, if a mobile home has
been permanently affixed to realty, with rooms, and a porch or deck, and
a
fireplace added, it would no longer be considered a motor vehicle for
Motor
Vehicle Sales Tax purposes, provided that the title had been surrendered
to
the Department of Highways and Public Transportation.

Since the procedures for surrendering title to a motor vehicle are
promulgated
and administered by the Department of Highways and Public Transportation
I have
forwarded a copy of your letter to that department for further response.

I hope that you will find this information useful in advising your
clients.
This reply is restricted to the facts as you have presented them; other
facts,
although similar, might lead to a different response.

If you have any further questions, you may write the Motor Vehicle Sales
Tax
Division or call toll free 1-800-252-5555.

Sincerely,
Patricia Brockway
Division Attorney
Motor Vehicle Sales Tax Division

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