Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › SPECIALIZED TYPES OF BUSINESS OR PROPERTY › Section 31.33 - Prebuilt housing

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Definitions
. The following words and terms, when used in this
						section, have the following meanings, unless the context clearly indicates
						otherwise:
Prebuilt housing
-Housing which
						  qualifies either as:
(i) Manufactured
						housing, including mobile homes, which bears the label required by and referred
						to in the Manufactured Housing Construction and Safety Standards Authorization
						Act (35 P. S. §§
														1656.1-1656.9).
(ii) Industrialized housing as defined in the
						Industrialized Housing Act (35 P. S. §§
														1651.1-1651.12).
(iii) The term includes all components or
						accessories transferred at the time of the sale of the prebuilt housing.
Prebuilt housing builder
-A person,
						  including a prebuilt housing manufacturer, that makes a prebuilt housing sale
						  to a prebuilt housing purchaser.
Prebuilt housing manufacturer
-A person
						  who manufactures prebuilt housing for sale to a prebuilt housing builder or
						  prebuilt housing purchaser.
Prebuilt housing manufacturer's selling
						  price
-
(i) The total
						value of anything paid or delivered or promised to be paid or delivered,
						whether it be money or otherwise, by a prebuilt housing builder to a prebuilt
						housing manufacturer, for prebuilt housing, add-ons, insurance, seals,
						deposits, dues, optional equipment and similar charges whether or not the
						charges are separately stated on one or more purchase agreements.
(ii) The prebuilt housing manufacturer's
						selling price does not include amounts representing delivery charges, erection
						charges or set-up fees.
Prebuilt housing purchaser
-A person
						  who purchases prebuilt housing in a transaction and who intends to occupy the
						  unit for residential purposes in this Commonwealth.
Prebuilt housing sale
-A sale of
						  prebuilt housing to a prebuilt housing purchaser, including a sale to a
						  landlord, without regard to whether the person making the sale is responsible
						  for installing the prebuilt housing or whether the prebuilt housing becomes
						  real estate on installation. Temporary installation by a prebuilt housing
						  builder for display purposes of a unit held for resale will not be considered
						  occupancy for residential purposes.
Purchase price
-The purchase price of
						  prebuilt housing shall be 60% of the prebuilt housing manufacturer's selling
						  price. A prebuilt housing manufacturer of prebuilt housing that elects to
						  precollect tax from the prebuilt housing builder shall have the option to
						  collect tax on 60% of the prebuilt housing manufacturer's selling price or on
						  100% of the actual cost of the supplies and materials used in the manufacture
						  of prebuilt housing.
Used prebuilt housing
-Prebuilt housing
						  that was previously subject to a prebuilt housing sale to a prebuilt housing
						  purchaser.