Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
362.0000 MOBILEHOMES AND COMMERCIAL COACHES—Regulation 1610.2
362.0080 Registration with DHCD. A person purchases a used mobilehome which prior to the sale was registered with the Department of Motor Vehicles but not the Department of Housing and Community Development (DHCD). Subdivision (a)(3) of Regulation 1610.2 defines "used mobilehome" as "a mobilehome that was previously sold and registered or titled with DHCD . . . ". "Previously" as used here modifies "sold." The new owner may register the mobile home with DHCD to obtain the benefits of the regulation. It is not necessary that the prior owner have registered it. 6/2/94.