Idaho Admin. Code r. 35.01.02.048 - MANUFACTURED HOMES (MOBILE HOMES) AND MODULAR BUILDINGS
Sections 39-4105, 39-4301, 63-3605J, 63-3606, 63-3612, 63-3613, 63-3621, Idaho Code
01.
New Manufactured Home. When
a manufactured home is sold at retail for the first time, it is taxable on
fifty-five percent (55%) of the purchase price. The purchase price of a new
manufactured home includes all component parts and any setup or transportation
fees charged by the dealer. No trade-in allowance is permitted.
(3-31-22)
02.
Modular
Building. When a modular building is sold at retail, it is taxed on
fifty-five percent (55%) of the purchase price including all component parts.
No trade-in allowance is permitted. (3-31-22)
03.
Used Manufactured Home. Only
the sale of a new manufactured home is taxable. After the first sale at retail
of a manufactured home, any subsequent retail sale of the unit is a sale of a
used manufactured home. The sale of a used manufactured home is exempt from
tax, whether or not the original sale was taxable and without regard to whether
the sale is made for use within or without Idaho or whether sold by a dealer. A
dealer who sells both new and used manufactured homes is to maintain adequate
records to establish which sales are taxable and which are exempt for sales tax
audit purposes. (3-31-22)
04.
Sale of Office Trailer. An office trailer is a structure which is
built on a permanent chassis, is transportable in one (1) or more sections and
is designed for use as an office. An office trailer does not qualify as a
manufactured home, because it is not designed for use as a dwelling, nor does
it qualify as a modular building, because it is not designed to be affixed to
real property. When an office trailer is sold at retail, it is taxed on one
hundred percent (100%) of the purchase price, including all furniture,
fixtures, and appliances, whether the office trailer is new or used.
(3-31-22)
05.
Component
Parts. Component parts include items incorporated by the manufacturer
which remain unchanged at the time of the original retail sale, such as sinks,
cabinetry, closet doors, central heating and cooling, garbage disposals, water
heaters, and carpeting. Refrigerators, ranges, draperies, and wood burning
stoves placed in the unit by the manufacturer are also component parts.
(3-31-22)
06.
Noncomponent
Parts. All fixtures, furniture, furnishings, appliances, and attachments
not incorporated as a component part of a new modular building or manufactured
home are taxable separately and distinctly from the sales price of the modular
building or manufactured home. Such items are to be separately stated on the
sales invoice and tax will be assessed on the separately stated items on their
full retail value. (3-31-22)
07.
Repairs. Repairs to or renovations of used modular buildings or
manufactured homes are repairs to real property, irrespective of whether the
unit is affixed to real property or whether the unit is held for resale.
Materials used to repair or renovate a used modular building or manufactured
home are taxable at the time of purchase or use tax at the time of use.
(3-31-22)
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.