Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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580.0000 VEHICLES

Annotation 580.0200


580.0200 Evaporative Coolers Installed in Mobile Homes. A contractor has a lump sum contract to furnish and install evaporative coolers on mobile homes. The mobile homes are not on permanent foundations but are set on steel piers in a mobile home park.

Since the mobile home is not installed on a permanent foundation, it retains its status as tangible personal property. Accordingly, the dealer is required to pay sales tax on the entire retail selling price to the customer. Installation charges are exempt. 5/31/91.