Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Transactions and Use Tax Annotations

805.0000 COLLECTION OF TAX BY RETAILERS—Regulation 1827

Annotation 805.0100

805.0100 Installation of Mobile Home. A contract to furnish and install a mobile home is a construction contract. A construction contractor who installs a mobile home in a special tax district is regarded as being engaged in business in that district. The contractor is required to report the district tax applicable to that district. 11/18/93.