HB 18-1315

House Bill 18-1315, also known as the Manufactured Home Sales Tax Exemption, aims to remove state sales and use taxes on manufactured homes that meet federal safety standards. Currently, only a portion of these homes are tax-exempt, but this bill would make them entirely exempt from such taxes at both the state level and in local areas with similar tax bases. However, cities or counties still have the option to create their own exemptions if they choose to do so. The bill has been signed into law, meaning that manufactured home buyers will no longer pay sales and use taxes on these homes starting now.

Official Summary

Under current law, 48% of the purchase price of a manufactured home constructed in compliance with the federal 'National Manufactured Housing Construction and Safety Standards Act of 1974' (federal act) is exempt from state sales and use tax. The subsequent sale of the manufactured home is entirely exempt from state sales and use tax. These existing exemptions apply to any local government that imposes a sales and use tax based on the state tax. The bill entirely exempts manufactured homes constructed in compliance with the federal act from the state sales and use tax. The exemption automatically applies to a special district or other limited purpose authority that has the same tax base as the state, but does not apply to a statutory municipality or county unless it creates a local exemption based on the state exemption. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More

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