Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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580.0000 VEHICLES

Annotation 580.0275


580.0275 Mobile Home Location Value. If the purchaser is buying not only the mobile home but the lease interest to a specific space the portion of the selling price of that leasehold interest should be excluded from the measure of tax. The price for such rights should be separately stated. 7/6/76.