Opinion Number
09111972
Tax Type
Retail Sales and Use Tax
Description
Double Wide Mobile Homes;Motor Vehicles Sales Tax
Topic
Taxability of Persons and Transactions
Date Issued
09-11-1972

Double wide mobile homes (mobile homes built in two sections which are designed to be attached as a single unit) are taxable as real property once they are assembled for use. A normal mobile home, however, is taxable as personalty even if it is placed on a permanent foundation on the owner's property.

Double wide mobile homes (mobile homes built in two sections which are designed to be attached as a single unit) are taxable as real property once they are assembled for use. A normal mobile home, however, is taxable as personalty even if it is placed on a permanent foundation on the owner's property.

Double wide mobile homes (mobile homes built in two sections which are designed to be attached as a single unit) are taxable under the Motor Vehicle Sales and Use Tax.



Attorney General's Opinion

Last Updated 08/25/2014 16:43