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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0525

Sales and Use Tax Annotations


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C

190.0000 Construction Contractors—Regulation 1521

Annotation 190.0525

(a) In General—Activities Constituting Contracting or Making of Improvements

190.0525 Mobile Homes. Mobile homes placed on permanent foundation systems qualify as real property for sales and use tax purposes. To be classified as being on a permanent foundation system, the mobile homes must be fastened or pinned to the foundation. 10/18/90.