Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
362.0000 MOBILEHOMES AND COMMERCIAL COACHES—Regulation 1610.2
362.0095 Repairs. Only mobilehomes which are placed on a permanent foundation qualify as real property. A permanent foundation is one which is an assembly of materials constructed below grade or partly below grade which is designed to support the mobilehome and engineered to resist the imposition of natural forces such as wind, rain, and snow. The mobile home also must be fastened or pinned to the foundation. If not, it is personalty.
Generally, if the mobilehome is classified as real property, Regulation 1521 is applicable to repairs. If the mobilehome is personalty, Regulation 1546 governs the application of tax to repairs. 4/28/87.