Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-3606
New manufactured home
# (1)
The term "new manufactured home" means a manufactured home, as defined in section 39-4105 , Idaho Code, that is sold for the first time at retail. The sale of a new manufactured home by a licensed manufacturer to a licensed retailer who provides a valid resale certificate is exempt from sales and use tax under this chapter. The term "new manufactured home" includes all components incorporated in such manufactured home at the time of manufacture and remaining unchanged at the time of the original retail sale thereof.
# (2)
Furniture, fixtures, furnishings, appliances and attachments not incorporated as component parts of the manufactured home at the time of manufacture shall be subject to the sales and use tax separately and distinctly from the sales price of a new manufactured home at the time of its first retail sale. Items incorporated into the new manufactured home as component parts by the manufacturer are taxed at the same rate as the new manufactured home.
Amendment history
63-3606, added 1965, ch. 195, sec. 6, p. 408; am. 1976, ch. 297, sec. 1, p. 1025; am. 1986, ch. 30, sec. 9, p. 92; am. 2021, ch. 31, sec. 1, p. 73.
Source: view the official text
In this chapter (40 sections)
- 63-3601 · Title of act
- 63-3602 · Definitions
- 63-3603 · Farming
- 63-3604 · In this state — In the state
- 63-3604B · Includes and including
- 63-3605C · Logging
- 63-3605E · marketplace facilitator
- 63-3605H · Mining
- 63-3605J · Modular building
- 63-3605L · Motor vehicle
- 63-3606 · New manufactured home
- 63-3606C · new park model recreational vehicle
- 63-3607 · Person
- 63-3607A · Primary or primarily
- 63-3608 · Purchase
- 63-3609 · Retail sale — Sale at retail
- 63-3610 · Retailer
- 63-3611 · Retailer engaged in business in this state
- 63-3612 · Sale
- 63-3613 · Sales price
- 63-3614 · Seller
- 63-3615 · Storage — Use
- 63-3615A · Substantial nexus
- 63-3616 · Tangible personal property
- 63-3618 · Taxpayer
- 63-3619 · Imposition and rate of the sales tax
- 63-3620 · Permits — Issuance — Revocation — Penalties
- 63-3620A · Revocation, suspension or expiration of permits held by…
- 63-3620B · Agreements to collect and remit sales tax
- 63-3620C · Promoter-sponsored events
- 63-3620E · collection of tax by marketplace facilitators
- 63-3620F · distribution of tax collected by marketplace facilitators…
- 63-3621 · Imposition and rate of the use tax — Exemptions
- 63-3621A · Use tax on transient equipment
- 63-3622 · Exemptions — Exemption certificates and resale certificates —…
- 63-3622A · Prohibited taxes
- 63-3622AA · Exemption for official documents
- 63-3622B · Out-of-state contracts
- 63-3622BB · Research and development at the Idaho national laboratory
- 63-3622C · Motor fuels subject to tax