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TABLE OF CHAPTER CONTENTS
CALIFORNIA BOARD OF EQUALIZATION PUBLICATION #47
Dealer Sales and Leases of New Mobilehomes and Related Items
Mobilehomes ................................................................................................................ 175
Sales for nonresidential use ......................................................................................... 176
Sales for residential use ............................................................................................................... 176
Dealer may be a “retailer-consumer” ........................................................................... 176
Use tax applies—not sales tax ..................................................................................... 176
Certification of exemption ............................................................................................. 176
Date of sale .................................................................................................................. 176
Sales of accessories and other items .......................................................................................... 177
Items not attached to real property .............................................................................. 177
Items attached to real property .................................................................................... 177
Manufacturers as retailer-consumers .......................................................................... 177
Applying tax to sales-related charges .......................................................................................... 177
Transportation charges ................................................................................................ 177
Setup charges .............................................................................................................. 178
Escrow fees .................................................................................................................. 178
Leases of mobilehomes ............................................................................................... 178
Mobilehomes first leased before July 1, 1980 .............................................................. 178
Mobilehomes first leased on or after July 1, 1980 ....................................................... 178
Leases of used mobilehomes ...................................................................................... 179
For more information .................................................................................................... 179
Dealer Purchases and Use of New Mobilehomes and Related Items
Purchases for resale, in general .................................................................................. 179
Furniture and furnishings used to enhance mobilehomes for sale .............................. 179
Taxable use of a mobilehome ...................................................................................... 179
Consumer Purchases of New Mobilehomes from Out-of-State Dealers and Manufacturers
In general .................................................................................................................. 180
Purchases for residential use ....................................................................................................... 180
From dealers ................................................................................................................ 180
From manufacturers ..................................................................................................... 180
Purchases for nonresidential use ................................................................................. 180
When is the use tax due? ............................................................................................. 180
Related Sales and Use Tax Exemptions
Sales in interstate and foreign commerce .................................................................................... 180
Shipments outside the state—when sales tax does not apply ..................................... 180
Proof of exemption ....................................................................................................... 180
Exports .................................................................................................................. 181
Proof of exemption ....................................................................................................... 181
Sales to the United States government ....................................................................... 181
Sales to Indians living on reservations ......................................................................... 181
Transfer of title (ownership) on the reservation ........................................................... 181
Claimed exempt sales to Indians require documentation ............................................ 182
Use off the reservation ................................................................................................. 183
Married couples or registered domestic partners......................................................... 183
Mobilehomes and Accessories Installed as Real Property
Real property ................................................................................................................ 183
Mobilehome sales to construction contractors ............................................................. 183
Dealers and manufacturers as construction contractors ............................................. 184
Dealers .................................................................................................................. 184
Manufacturers .............................................................................................................. 184
Contractors’ charges for work on real property ............................................................ 184
Items that are not an integral part of the mobilehome ................................................. 184
Sales of materials ......................................................................................................... 184
Sales of fixtures ............................................................................................................ 184
Labor charges .............................................................................................................. 184
Subcontracted work on real property ........................................................................... 185
Sales and Purchases of Used Mobilehomes
Used mobilehome defined ........................................................................................... 185
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