Manufactured and Modular Homes

Fifty percent (50%) of the sales price of each manufactured home or modular home sold at retail, including all accessories attached when delivered to a purchaser, is subject to the general 4.75% State rate of sales and use tax. Manufactured homes and modular homes are not subject to the local and transit rates of sales and use tax.  Gross receipts derived from the retail sale of manufactured homes and modular homes and the sales and use tax thereon are to be reported to the Department on Form E-500, Sales and Use Tax Return, or through the Department’s online filing and payment system.

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Technical Publications for Manufactured and Modular Homes

• Sales and Use Tax Bulletins - See Manufactured Homes and Modular Homes Bulletin
• Directive SD-16-1: Retail Trade (2-5-16)
• Important Notice: Manufactured Homes and Modular Homes Fifty Percent (50%) Exemption (8-21-14)
• Directive SD-13-3: Modular Homes (12-16-13)
• Directive SD-13-2: Manufactured Homes (12-13-13)
• Directive SD-03-1: Modular Homes (10-15-03)