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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3605J

Modular building

Official textlegislature.idaho.govlast amended
63-3605J.  The term "modular building," as defined in section 39-4301, Idaho Code, is a substantially complete building designed to be affixed to real property. The term "modular building," includes all components incorporated in such modular building at the time of manufacture and remaining unchanged at the time of the original retail sale. Furniture, fixtures, furnishings, appliances, and attachments not incorporated as component parts of the modular building at the time of manufacture shall be subject to the sales and use tax separately and distinctly from the sales price of a modular building. Refrigerators, ranges, draperies, and wood burning stoves placed in the modular home by the manufacturer shall be deemed to be components incorporated into such modular building.
Amendment history

(63-3605J) 63-3606A, added 1971, ch. 213, sec. 1, p. 935; am. 1986, ch. 30, sec. 10, p. 93; am. 1996, ch. 46, sec. 1, p. 120; am. 2007, ch. 252, sec. 14, p. 750; am. and redesig. 2019, ch. 320, sec. 10, p. 956.

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In this chapter (40 sections)
  1. 63-3601 · Title of act
  2. 63-3602 · Definitions
  3. 63-3603 · Farming
  4. 63-3604 · In this state — In the state
  5. 63-3604B · Includes and including
  6. 63-3605C · Logging
  7. 63-3605E · marketplace facilitator
  8. 63-3605H · Mining
  9. 63-3605J · Modular building
  10. 63-3605L · Motor vehicle
  11. 63-3606 · New manufactured home
  12. 63-3606C · new park model recreational vehicle
  13. 63-3607 · Person
  14. 63-3607A · Primary or primarily
  15. 63-3608 · Purchase
  16. 63-3609 · Retail sale — Sale at retail
  17. 63-3610 · Retailer
  18. 63-3611 · Retailer engaged in business in this state
  19. 63-3612 · Sale
  20. 63-3613 · Sales price
  21. 63-3614 · Seller
  22. 63-3615 · Storage — Use
  23. 63-3615A · Substantial nexus
  24. 63-3616 · Tangible personal property
  25. 63-3618 · Taxpayer
  26. 63-3619 · Imposition and rate of the sales tax
  27. 63-3620 · Permits — Issuance — Revocation — Penalties
  28. 63-3620A · Revocation, suspension or expiration of permits held by…
  29. 63-3620B · Agreements to collect and remit sales tax
  30. 63-3620C · Promoter-sponsored events
  31. 63-3620E · collection of tax by marketplace facilitators
  32. 63-3620F · distribution of tax collected by marketplace facilitators…
  33. 63-3621 · Imposition and rate of the use tax — Exemptions
  34. 63-3621A · Use tax on transient equipment
  35. 63-3622 · Exemptions — Exemption certificates and resale certificates —…
  36. 63-3622A · Prohibited taxes
  37. 63-3622AA · Exemption for official documents
  38. 63-3622B · Out-of-state contracts
  39. 63-3622BB · Research and development at the Idaho national laboratory
  40. 63-3622C · Motor fuels subject to tax
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