6012.9. Mobilehomes; installed as residences subject to property
tax. (a) For the purposes of this part, "gross receipts" from the sale of a
new mobilehome, and the "sale price" of a new mobilehome sold or stored,
used or otherwise consumed in this state shall be 75 percent of the sales
price of the mobilehome to the retailer, if such mobilehome is sold by the
retailer to the purchaser for installation for occupancy as a residence pursuant
to the requirements of Section 18613 of the Health and Safety Code, and is
thereafter subject to property taxation. The retailer shall be considered to be
the consumer for purposes of this part if the sale by the retailer would
otherwise have been subject to sales tax and if the retailer is not also the
manufacturer of the mobilehome. If the retailer of the mobilehome is the
manufacturer, tax shall be measured by an amount equal to 75 percent of the
sales price at which a similar mobilehome ready for installation would be
sold by the manufacturer to a retailer-consumer in this state.
Notwithstanding any other provision of this part, a retailer may give a
resale certificate for the purchase by the retailer of such a mobilehome and
shall report the gross receipts or sales price from such purchase with the
return for the period during which the mobilehome is sold to the purchaser
for installation for occupancy as a residence.
(b) For the purpose of this section, a "mobilehome" is defined in Sections
18008 and 18211 of th Health and Safety Code.
(c) If a purchaser certifies in writing to a retailer that the mobilehome
purchased will be consumed in a manner or for a purpose entitling the
retailer to exclude 25 percent of the gross receipts or sales price to the
retailer from the measure of tax, and uses the property in some other manner
or for some other purpose which would not be subject to any other exclusion
or exemption under this part, the purchaser shall be liable for payment of tax
measured by the amount of the sales price to the purchaser less an amount
equal to 75 percent of the gross receipts or sales price of the mobilehome to
the retailer.
(d) There are exempted from the taxes imposed by this part, the gross
receipts from the sale of, and the storage, use, or other consumption in this
state of any used mobilehome, the initial retail sale of which qualified for the
partial exemption from tax provided for by this section.
History.—Added by Stats. 1979, Ch. 1180, applicable only to sale or use occurring on or after July 1, 1980. Stats.
1980, Ch. 285, operative July 1, 1980, added "new" following "sale of a" and " 'sales price' of a", substituted "75" for
"80", deleted part of first sentence following "property taxation", added second and third sentences in (a), substituted
"25" for "20", substituted "less" for "minus", substituted "75 percent of the gross receipts or" for "the" following "equal
to" in (c), and reworded (d). Stats. 1980, Ch. 1149, operative January 1, 1981, added second paragraph of (a).