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Local sales tax sourcing for modular & manufactured homes

The Department of Revenue is looking at the sourcing of modular and manufactured homes.  In the past, mobile homes did not require the amount of construction onsite by the seller, and thus sourcing to the sales location was the method for reporting sales tax.  As modular and manufactured homes have required more extensive installation and completion work at the home site by the seller, it has been suggested that sourcing to the home installation site would be more appropriate.  DOR is concerned about the fiscal impact to cities, and they would appreciate hearing any comments and concerns from cities.  Please provide any comments to Sheila Gall of AWC at sheilag@awcnet.org.