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.

For a business or person who is not registered with the Department and is required to collect and/or remit sales or use tax on a manufactured home or modular home, register online using the online business registration portal.  Gross receipts derived from the retail sale of a manufactured home or modular home and the general 4.75% State rate of sales and use tax on Fifty percent (50%) of the sales price of each manufactured home or modular home 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.

Additional Information for Manufactured and Modular Homes

Technical Publications for Manufactured and Modular Homes