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TABLE OF CHAPTER CONTENTS Sales of used mobilehomes that are subject to property taxes ................................... 185 Sales of used mobilehomes subject to annual license fees ........................................ 185 Sales by dealers ........................................................................................................... 185 Purchases from parties other than a dealer ................................................................. 185 Possible exempt sales ................................................................................................................. 186 Sales within a family ..................................................................................................... 186 Determining retail value ............................................................................................................... 186 Current value guides .................................................................................................... 186 Other valuation methods .............................................................................................. 186 Factory-Built Housing Factory-built housing .................................................................................................... 186 General application of tax ............................................................................................ 187 Certificate of Exclusion ................................................................................................. 187 Manufacturers and factory-built housing ...................................................................... 187 Taxable uses of factory-built housing Purchaser or consumer owes tax..................... 188 Seller owes tax ............................................................................................................. 188 Items that are not part of factory-built housing ............................................................. 188 Sample factory-built housing transactions ................................................................................... 188 Transaction A ............................................................................................................... 188 Transaction B ............................................................................................................... 188 Transaction C ............................................................................................................... 188 General Tax Information Sales tax reimbursement ............................................................................................. 189 Recordkeeping ............................................................................................................................. 189 Required records .......................................................................................................... 189 Retaining business records .......................................................................................... 190 Bad debts—mobilehome sales .................................................................................... 190 For More Information Website .................................................................................................................. 190 Taxpayer Information Section ...................................................................................... 190 Questions regarding your account ............................................................................... 190 Verifying a permit/license (sales for resale) ................................................................. 190 Faxback service ........................................................................................................... 191 Publications, forms, and regulations ............................................................................ 191 Translated publications ................................................................................................ 191 Tax Information Bulletin ............................................................................................... 192 Written tax advice ......................................................................................................... 192 Classes .................................................................................................................. 192 Taxpayers’ Rights Advocate ........................................................................................ 192 Field offices .................................................................................................................. 192 Appendix SAMPLE TRANSACTION ............................................................................................................ 193 Dealer as a Retailer-Consumer Mobilehome Residence Not Installed on a Permanent Foundation ............................................................................. 193 Computation of Mobilehome Dealer’s Tax Liability ...................................................... 193 Sample Dealer Sales Invoice to the Customer ............................................................ 194 Sample 60% Exclusion Certificate ............................................................................... 194 Reader Survey Information IMPORTANT NOTE: The page numbers including the term “next page” referenced in the text of this BOE publication have not been changed from the original text. The page numbers shown in the above Table of Contents correlates to the page numbers in this study guide. If you want to use the referenced numbers, you will need to view/download the BOE publication from their website or request a copy via email or call BOE to obtain a copy of this publication. 174
BOE PUBLICATION #47 CALIFORNIA BOARD OF EQUALIZATION PUBLICATION #47 Preface This publication explains how California’s sales and use tax laws apply to mobilehomes and factory-built housing. We use the term “mobilehome” instead of “manufactured home” in this publication since that term is used in related state regulations. This publication does not address your obligations under property tax laws, mobilehome registration laws, building permits, and so forth. For example, if you are a mobilehome dealer, you are required to report the sale of a mobilehome to the assessor of the county where the mobilehome is to be installed, regardless of whether the mobilehome is subject to property tax or license fees. If you have questions about: Property tax, please contact your county assessor. Registration and licensing, please contact the Department of Housing and Community Development (see www.hcd.ca.gov). If you cannot find the information you are looking for in this publication, please call our Taxpayer Information Section (see page 247-248). Staff will be glad to answer your questions. This publication supplements publication 73, Your California Seller’s Permit. That publication, provided to first-time applicants for seller’s permits, includes general information about obtaining a permit; using a resale certificate; collecting and reporting sales and use taxes; buying, selling, or discontinuing a business; and keeping records. If you do not have a current copy, you may download the publication from our website, use our website ordering system to order a printed copy, or call our Taxpayer Information Section (see page 247-248). We welcome your suggestions for improving this or any other publication. If you would like to comment, please complete the reader survey on page 254 or send your suggestions to: Audit and Information Section, MIC:44 State Board of Equalization P.O. Box 942879 Sacramento, CA 94279-0044 Note: This publication summarizes the law and applicable regulations in effect when the publication was written, as noted on the cover. However, changes in the law or in regulations may have occurred since that time. If there is a conflict between the text in this publication and the law, decisions will be based on the law and regulations. To contact your Board Member, see www.boe.ca.gov/members/board.htm Dealer Sales and Leases of New Mobilehomes and Related Items This chapter provides basic information on dealer sales of new mobilehomes and related items. If after reading this chapter you need more information about new mobilehome sales, you may wish to obtain a copy of Regulation 1610.2, Mobilehomes and Commercial Coaches. Ordering information is found on page 31. Mobilehomes A “mobilehome” (often called a “manufactured home”) is a structure that is: • Transportable in one or more sections; • Designed and equipped to contain not more than two dwelling units; and • To be used with or without a foundation system. A “dwelling unit” is: • One or more rooms people can live in; • Designed to be occupied by one family; and • A living facility for sleeping, cooking, and eating purposes, with sanitation and utility fixtures, such as plumbing, heating, air conditioning, and electrical systems. Recreational vehicles, commercial coaches, and factory-built houses are not considered mobilehomes. For information on sales of factory-built housing, see page 23. If you manufacture mobilehomes or manufactured homes and wish to have them approved for sale in California, please contact the Department of Housing and Community Development for more information. See www.hcd.ca.gov For information on the sale or purchase of recreational vehicles and commercial coaches, you may wish to obtain for Motor Vehicle Dealers (see ordering information on page 31). 175
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