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BTLG Table of Contents > Sales and Use Tax Annotations > M > 362.0000 Mobilehomes and Commercial Coaches > Annotation 362.0900

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362.0000 Mobilehomes and Commercial Coaches—Regulation 1610.2

Annotation 362.0900

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362.0900 Used Mobilehomes Subject to Property Taxation. A mobilehome that is more than 120 days delinquent in payment of the licensing fees is placed on the county property tax rolls pursuant to section 10759.5 of the Revenue and Taxation Code. Section 6379 of the Code provides an exemption from Sales and Use Tax for the sale or use of any used mobilehome which is subject to property taxation. Therefore, the sale of any used mobilehome more than 120 days delinquent in payment of fees by the owner is exempt from sales or use tax. 10/15/80.