Ezel / Tax Rulings / TX
TX 8101L0198C11 Motor Vehicle Tax 1981-01-01

How did Texas historically classify mobile homes and trailers for tax before and after July 1, 1971?

Short answer: Before April 1, 1970, mobile homes were taxed as motor vehicles. From April 1, 1970 through June 30, 1971, units wider than eight feet or longer than 36 feet were taxed under the Limited Sales, Excise and Use Tax, while narrower and shorter units stayed under motor vehicle tax. The guidance says all trailers and mobile homes were taxed as motor vehicles beginning July 1, 1971. Every classification is historical.

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This page answers the general question as of 1981. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1981
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 very short historical classification note, not a taxpayer-specific ruling. STAR metadata supplies January 1, 1981, but the body contains no issue date. Its pre-1970, 1970-1971, and post-July-1971 classifications, eight-foot width threshold, 36-foot length threshold, and statement that all mobile homes were motor vehicles are not current-law claims. Manufactured-housing and trailer statutes have changed substantially. STAR documents may no longer represent current policy even when not marked superseded. 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

This note records three historical Texas tax periods for mobile homes and trailers.

  • Before April 1, 1970, mobile homes were taxed as motor vehicles.
  • From April 1, 1970 through June 30, 1971, units wider than eight feet or longer than 36 feet were under Limited Sales, Excise and Use Tax; narrower and shorter units were under motor vehicle tax.
  • Beginning July 1, 1971, the note says all trailers and mobile homes were taxed as motor vehicles.

What this means for you

This page helps interpret old transactions and records only. It does not classify a current manufactured home or trailer.

Common questions

Q: Is the July 1, 1971 rule current?
A: This page does not claim that.

Q: Does the source cite a statute?
A: No.

Citations and references

The note cites no numbered statute or rule.

Source

Original ruling text

MOBILE HOMES AND TRAILERS

Prior to April 1, 1970, mobile homes were taxed as motor vehicles at the
applicable rate. From April 1, 1970, to June 30, 1971, trailers and
mobile
homes wider than eight feet or longer than thirty-six feet were taxed
under
Limited Sales, Excise and Use Tax. Trailers and mobile homes narrower
than
eight feet and shorter than thirty-six feet were taxed as motor vehicles.

Since July 1, 1971, all trailers and mobile homes have been taxed as
motor
vehicles.

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