§ 26-52-802 — Sale of manufactured homes, modular homes, or mobile homes

(a) Whether from an established business or by a licensed retailer, every person selling manufactured homes or modular homes in this state shall obtain a permit and report and remit to the Secretary of the Department of Finance and Administration as provided in this chapter, together with: (1) Copies of invoices, sales, tickets, or bills of sale reflecting the dates of all sales of the new manufactured homes or modular homes; (2) The purchaser's name and address; (3) The make, year, model, serial number, and acquisition price of each manufactured home or modular home; and (4) If applicable, the amount of tax collected from the purchaser. (b) Upon the initial sale of a new manufactured home or modular home, the tax levied by this chapter shall be collected on sixty-two percent (62%) of the acquisition price of the new manufactured home or modular home. (c) No tax shall be due on the sale of a mobile home or on a subsequent sale of a manufactured home or modular home, including any tax levied by this chapter or any other gross receipts tax levied by the state.

Legislative History

Amended by Act 2019, No. 910,§ 3894, eff. 7/1/2019. Acts 1985, No. 1068, § 2; A.S.A. 1947, § 84-1936.2; Acts 2003, No. 365, § 1; 2005, No. 2254, § 1; 2009, No. 384, § 10.