Our frequently asked questions (FAQ) section provides information and resources on various topics. To find answers to your questions, use the search feature below or browse the Featured Questions and Top 20 FAQs. If the answer to a FAQ doesn't resolve your question, you can email our office for assistance by clicking "I need more information about this subject" at the bottom of the answer.
Mobile homes located on rental property are taxable based on the purchase price.
New mobile homes are taxable based on the purchase price. They cannot be classified as real property until after the purchase is completed.
A mobile home that has been declared real property and is sold and removed from the land will revert to rental property and is taxable based on the purchase price.
When collecting sales tax on a mobile home, travel trailer or park model that resides on rental property, a properly completed Itemized Invoice Affidavit (with notary or perjury clause) can reduce the amount of sales tax collected. This affidavit, however, is not applicable for licensed dealer, broker, or real estate agent-assisted sales, as these types of transactions are subject to sales tax on the full selling price.
Note: It is the customer's responsibility to complete this affidavit. If an error is made and is caught by the Department of Revenue, the liability is on the customer, not on our office.
When am I exempt from paying sales tax?
There are very specific circumstances in which you may be exempt from paying sales tax on the purchase price of a mobile home:
When a mobile home is given to you for no consideration in return (i.e., no money exchanges hands).
When you trade mobile homes with someone else and no additional consideration is exchanged.
When you inherit a mobile home from someone who is deceased.
When you purchase the mobile home and the land and it is assessed as "real property" by the property appraiser.
Other situations may qualify for a full or partial sales tax exemption.