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Bill Detail: HB19-1011

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Title Scope Of Manufactured Home Sales Tax Exemption
Status Governor Signed (02/28/2019)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors E. Hooton (D)
Senate Sponsors J. Tate (R)
House Committee Transportation and Local Government
Senate Committee Local Government
Date Introduced 01/04/2019
Description

Statutory Revision Committee. A state sales and use tax
exemption statute (exemption statute) exempts from state sales tax, and
through operation of another statute also exempts from local sales taxes,
48% of the purchase price for the initial sale of factory-built housing
and 100% of the purchase price for any subsequent sale of a
manufactured home (sales tax exemption). The exemption statute

references another statute defining factory-built housing. In Senate Bill
03-182, however, the general assembly replaced the existing definition of
factory-built housing with a new definition of factory-built residential
structure, and the statute referenced in the exemption statute actually
defines the latter term. The definition of factory-built residential
structure includes only structures designed to be installed on a
permanent foundation and therefore arguably limits the sales tax
exemption, which had previously clearly applied to structures designed
for occupancy in either temporary or permanent locations, to only those
structures designed to be installed on permanent foundations.
The bill clarifies the scope of the sales tax exemption by allowing
it for manufactured homes, a term that a specifically referenced statute
defines broadly to include homes designed to be installed on either
temporary or permanent foundations.

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