Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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362.0000 MOBILEHOMES AND COMMERCIAL COACHES—Regulation 1610.2

Annotation 362.0030

362.0030 Dealer Assistance Program. A mobile home manufacturer offers its dealers a discount referred to as the Dealer Assistance Program. The amount of the discount is shown on the invoice, but the discount is not deducted so that the amount shown as the "balance due" is equal to the amount shown as the "total price." The manufacturer then rebates the discount to the dealer shortly after receiving full payment from the dealer.

Under this method, the amount of the Dealer Assistance Program discount is excludable from the sales price. The amount of the discount is subtracted from the total amount paid to the manufacturer before applying the 75% factor under sections 6012.8 and 6012.9.

This opinion is limited to mobile homes which otherwise qualify for taxation on 75% of the sales price to the retailer. It is also assumed that the discount applies only to mobile homes and integral accessories (such as carpeting, wall paneling, room partitions and built-in appliances) and not to nonvehicle items (such as window awnings, skirting, furniture and free-standing appliances). 8/9/85.