Mobile and Manufactured Homes - Use Tax Exemption
Use tax is a sales tax on purchases made outside one's state of residence for taxable items on which no tax was collected in the state of purchase.
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Mobile home park owners may request a use tax exemption, however, under the following circumstances: the unit was a gift (all rights and interest of ownership were transferred without exchange of money or other valuable consideration), the unit has been acquired from: parent(s), grandparent(s), child, spouse, brother(s), or sister(s), the unit was received as the result of an inheritance, transfer of the unit is being made pursuant to a court order, the transfer of the unit is being made to a revocable trust which (1) the seller has an unrestricted power to revoke the trust, (2) the transfer does not result in any change in the beneficial ownership of the property, (3) the trust provides that upon revocation the property will revert wholly to the transferee, and (4) the only consideration for the transfer is the assumption by the trust of an existing loan for which the tangible personal property being transferred is the sole collateral for the assumed loan. Mobile home park owners can use the Mobile and Manufactured Homes Use Tax Exemption app to file for an exemption.
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