Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.048 - MANUFACTURED HOMES (MOBILE HOMES) AND MODULAR BUILDINGS

Current through August 31, 2023
Sections
				39-4105,
				39-4301,
				63-3605J,
				63-3606,
				63-3612,
				63-3613,
				63-3621, Idaho Code
01.
New Manufactured Home
. When
			 a manufactured home is sold at retail for the first time, it is taxable on
			 fifty-five percent (55%) of the purchase price. The purchase price of a new
			 manufactured home includes all component parts and any setup or transportation
			 fees charged by the dealer. No trade-in allowance is permitted.
			 (3-31-22)
02.
Modular
			 Building
. When a modular building is sold at retail, it is taxed on
			 fifty-five percent (55%) of the purchase price including all component parts.
			 No trade-in allowance is permitted. (3-31-22)
03.
Used Manufactured Home
. Only
			 the sale of a new manufactured home is taxable. After the first sale at retail
			 of a manufactured home, any subsequent retail sale of the unit is a sale of a
			 used manufactured home. The sale of a used manufactured home is exempt from
			 tax, whether or not the original sale was taxable and without regard to whether
			 the sale is made for use within or without Idaho or whether sold by a dealer. A
			 dealer who sells both new and used manufactured homes is to maintain adequate
			 records to establish which sales are taxable and which are exempt for sales tax
			 audit purposes. (3-31-22)
04.
Sale of Office Trailer
. An office trailer is a structure which is
			 built on a permanent chassis, is transportable in one (1) or more sections and
			 is designed for use as an office. An office trailer does not qualify as a
			 manufactured home, because it is not designed for use as a dwelling, nor does
			 it qualify as a modular building, because it is not designed to be affixed to
			 real property. When an office trailer is sold at retail, it is taxed on one
			 hundred percent (100%) of the purchase price, including all furniture,
			 fixtures, and appliances, whether the office trailer is new or used.
			 (3-31-22)
05.
Component
			 Parts
. Component parts include items incorporated by the manufacturer
			 which remain unchanged at the time of the original retail sale, such as sinks,
			 cabinetry, closet doors, central heating and cooling, garbage disposals, water
			 heaters, and carpeting. Refrigerators, ranges, draperies, and wood burning
			 stoves placed in the unit by the manufacturer are also component parts.
			 (3-31-22)
06.
Noncomponent
			 Parts
. All fixtures, furniture, furnishings, appliances, and attachments
			 not incorporated as a component part of a new modular building or manufactured
			 home are taxable separately and distinctly from the sales price of the modular
			 building or manufactured home. Such items are to be separately stated on the
			 sales invoice and tax will be assessed on the separately stated items on their
			 full retail value. (3-31-22)
07.
Repairs
. Repairs to or renovations of used modular buildings or
			 manufactured homes are repairs to real property, irrespective of whether the
			 unit is affixed to real property or whether the unit is held for resale.
			 Materials used to repair or renovate a used modular building or manufactured
			 home are taxable at the time of purchase or use tax at the time of use.
			 (3-31-22)