Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Transactions and Use Tax Annotations

805.0000 COLLECTION OF TAX BY RETAILERS—Regulation 1827

Annotation 805.0130

805.0130 Mobile Home Dealers. Mobile home dealers are retailers with regards to local and district taxes. By making regular deliveries into purchasers' districts, the dealers are engaged in business in those districts pursuant to Regulation 1827. Thus, dealers are required to collect district use taxes when they deliver and/or install mobilehomes into counties with a district tax. 4/12/93.