17 NCAC 07B .4615          MANUFACTURED HOMES

(a)  The tax is to be computed on the gross sales price of the manufactured home without any deduction whatever on account of any trade‑in credit or allowance.  The gross sales price of the manufactured home includes any parts or accessories installed thereon at the time of the sale and delivery to the customer, labor for installing such parts or accessories, freight, or any other charges for preparing the manufactured home for sale.  Parts or accessories sold separately from the sale of a manufactured home are subject to the applicable statutory state and local sales or use tax; however, charges for labor to install such parts or accessories are not subject to tax when separately stated on the customer's invoice and in the vendor's records.

(b)  Any furniture, appliances or accessories placed in a manufactured home by the manufacturer or the dealer and which are a part of the sale and delivery of the manufactured home to a customer are included in the gross sales price of the manufactured home, subject to the two percent rate of tax with a maximum tax of three hundred dollars ($300.00) applicable to the sale.  Anchor bolts, tie‑downs, skirting, steps, and central or window air‑conditioning units that are to be attached to a manufactured home and that are a part of the sale of a manufactured home at the time of delivery to the customer or at the time of installation by a dealer for his customer are included in the sales price subject to the two percent rate of tax with a maximum tax of three hundred dollars ($300.00) applicable to the sale of each manufactured home.

(c)  Any charge made by a vendor to a customer for running gear upon which a manufactured home is delivered is a part of the gross sales price of such manufactured home subject to the two percent rate of tax, with a maximum tax of three hundred dollars ($300.00), notwithstanding that such charge may be separately stated from the charge for the manufactured home on the invoice given to the customer at the time of the sale.  The return of running gear to a dealer for credit or refund of such charge does not alter the rate of tax applicable to the sale, and the customer is not entitled to a credit or refund of the tax paid on the charge for the running gear returned or sold to the dealer.

(d)  Any sale of furniture, appliances and other accessories to a customer by a dealer after the sale of the manufactured home has been consummated is subject to the applicable statutory state and local sales or use tax.  Cement blocks which are used to prepare or build the foundation for or to level a manufactured home, the sewer pipe used to connect a manufactured home to the septic or sewer system, and wedges used for leveling a manufactured home do not come within the definition of accessories attached at the time of delivery and, therefore, purchases of these items by dealers or other users or consumers in this state to be used in the installation of a manufactured home are subject to the applicable statutory state and local sales or use tax.

History Note:        Authority G.S. 105‑164.4; 105‑164.6; 105‑262; Article 39; Article 40; Article 42; Article 43; Article 44;

Eff. February 1, 1976;

Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; July 1, 1990; January 3, 1984.