IDAPA 35.01.02.048 — MANUFACTURED HOMES (MOBILE HOMES) AND MODULAR BUILDINGS (RULE 048)

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
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.02
State Tax Commission
Idaho Sales & Use Tax Administrative Rules
Section 049
Page 43
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)