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BOE PUBLICATION #47
Sales tax (7.25% x $4,353) $ 315.59
Sample Dealer Sales Invoice to the Customer
DEALER SALES INVOICE TO THE CUSTOMER
Double-wide mobilehome unit $ 25,000.00
Delivery charge 500.00
Accessories (awnings, skirtings, cabana, jacks and pads) 4,353.00
Labor to install accessories 280.00
Improvements to location (decking, patio awning, and landscaping) 8,000.00
Setup (less charges for jacks and pads [$2,000-$133]) 1,867.00
Subtotal $ 40,000.00
Sales tax on accessories @ 7.25% $ 315.59*
Invoice Total $ 40,315.59
* Note: This sample transaction uses the standard statewide sales and use rate as of July 2008. Be sure to use
the correct tax rate for your sale and include any district taxes that apply.
a
If the mobilehome were attached on a permanent foundation, the installer of accessory items attached to the
mobilehome or directly attached to real estate is a construction contractor. See chapter 5 for more information.
SAMPLE 60% EXCLUSION CERTIFICATE
60% EXCLUSION CERTIFICATE
I hereby certify that the factory-built housing that I
_____________________________________________________________________
(PRINT NAME OF PURCHASER-CONSUMER)
am purchasing under the authority of this certificate from
_____________________________________________________________________
(PRINT NAME OF SUPPLIER)
will be consumed by me in erecting or remodeling a building or other structure on land to be used for residential
purposes or as an institution or part thereof for resident or patient care. My seller’s permit number if any is
_____________________________________________________________________
I further certify that I understand and agree that if the property purchased under the authority of this certificate is
used by the purchaser for any purpose other than indicated above, the purchaser shall be liable for payment of
tax to the State Board of Equalization measured by 60% of the sales price of the factory-built housing at the time
of such use.
_____________________________________________________________________
Date Certificate Given
Signed by:
✍____________________________________________________________________
(NAME OF PURCHASER)
As:
_____________________________________________________________
(PRINT NAME OF OWNER, PARTNER, PURCHASING AGENT, ETC.)
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