Tennessee Statutes
§ 67-6-216 — Nonmaterial costs of manufactured homes
Tennessee·Title 67
(a)Notwithstanding any other provisions of this chapter to the contrary, state tax equal to one-half (1/2) the rate of tax provided for in § 67-6-202 is levied on the gross receipts or gross proceeds from the retail sale of a manufactured home, including any accessories, parts, furniture, appliances, delivery fees, installation fees, and other additional or incidental items or services that are part of the sale of the manufactured home, whether or not separately billed.
(b)As used in this section, "manufactured home" means a structure as defined in § 68-126-202 .
(c)The tax levied by this section shall apply whether or not the manufactured home is installed as an improvement to the realty.
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Legislative History
Acts 1986, ch. 733, § 1; 1997 , ch. 194, §§ 1, 2.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fund