Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

V

580.0000 VEHICLES

Annotation 580.0275

(a) GENERALLY

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.