ID H0032

Sales of new manufactured homes by licensed manufacturers to licensed retailers with valid resale certificates are exempt from sales and use tax.

Furniture, fixtures, furnishings, appliances, and attachments not incorporated as component parts during manufacturing are separately subject to sales and use tax.

Refrigerators, ranges, draperies, and wood burning stoves installed by the manufacturer are deemed incorporated components and taxed at the same rate as the manufactured home.

Personal property incidental to the sale of real property or used mobile or manufactured homes is classified as a sale of real property for tax purposes.

Persons engaged in constructing, altering, repairing, or improving real estate are consumers of materials used and their purchases of tangible personal property are taxable regardless of resale intent.