35 Miss. Admin. Code Pt. IV, Subpt. 4, Ch. 09 — Manufactured Housing

100 Manufactured home (mobile home) is defined as a structure that is transportable in one or
more sections and is built on a permanent chassis. A manufactured home is designed for
use as a dwelling or office with or without a permanent foundation when connected to
required utilities. The sale or lease of manufactured homes is taxed at the reduced rate of
3%.
101 Items permanently attached to and becoming a component part of the manufactured home
at the time of the sale are included in the purchase price that is taxable at 3%. Examples
would be a built -in dishwasher and central heating and air conditioning. Appliances sold
and shipped by the manufacturer with the home and included in the overall price of the
home from the manufacturer are also considered part of the manufactured home taxable
at the reduced rate of 3%. Other furniture and freestanding appliances purchased and
resold by the manufactured home dealer are taxable at the 7% rate of tax. The sales price
of the additional freestanding furniture and appliances should be separately stated from
the sales price of the manufactured home. Likewise, the 7% sales tax should also be
separately stated from the 3% sales tax.
102 Purchases of labor and parts for repair are exempt when purchased by a registered
manufactured home dealer for reconditioning used manufactured homes to be resold.
Sales of repairs, repair parts and replacement parts to owners of manufactured homes are
taxable at the 7% rate of tax.
103 Amounts included in the sale of a manufactured home for "set up charges" are taxed at
the same rate as the manufactured home. These charges are limited to the site built
supporting parts upon which the manufactured home is placed. It includes all exterior
materials required to physically screen or shield such supports including skirting and
basic entry steps required for exterior doors. Charges by the manufactured home dealer
to run the utilities to the site where the manufactured home will be set up are taxable at
the 7% rate of tax. This includes running the utilities to the site and installing the
electrical pole and or the water meter. The manufactured home dealer should provide
their sales tax account number to the utility company, plumber or electrician to purchase
these services exempt for resale.
104 Other charges for general home site preparation such as, but not limited to the grading of
the home site, providing fill dirt or other fill materials for preparation of the home site,
installation of a septic tank system or running utilities to the home site are not defined as
set up charges. If the manufactured housing dealer provides these services to his
customer, then the manufactured housing dealer is considered to be reselling such
services and should provide his tax number to the vendor or contractor providing such
services. The manufactured housing dealer is responsible for collecting and remitting 7%
tax on all additional charges that are not "set up charges".
105 The manufactured home dealer should pay 7% sales tax on the cost of materials for any
carpentry work performed for the customer at the manufactured home site. This include s
onsite construction of decks and other similar structures. The manufactured home dealer
should pay 7% sales tax on purchases of concrete from a mix plant or asphalt for use in
construction of foundation runners, pilings, piers, driveways, patios or other similar
structures. No sales tax should be charged to the customer for these construction
services.
106 Any taxpayer operating a new or used mobile home dealership shall be required to post a
cash or surety bond prior to receiving a Sales Tax Permit to engage in business. The
amount of the bond shall be $25,000 for a new mobile home dealer and $10,000 for a
used mobile home dealer, unless the taxpayer or Commissioner can show cause for
another amount to be accepted.
107 Any manufactured home dealer who files delinquent tax returns for more than one period
in a calendar year or who presents a check for payment of tax that is returned by the bank
for insufficient funds, shall be required to post a bond equal to six months' tax liability.
The six months' liability shall be determined by accumulating the past 12 months'
liability (determined by returns filed or audit results) and dividing by 2.
108 (Reserved)
35.IV.04.09 revised effective April 1, 2018.