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BTLG Table of Contents > Transactions and Use Tax Annotations > 800.0000 Application of Transactions (Sales) Tax and Use Tax > Annotation 800.0009.750

Transactions and Use Tax Annotations

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800.0000 Application of Transactions (Sales) Tax and Use Tax—Regulation 1823

Annotation 800.0009.750

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800.0009.750 Fixed Price Contract—Sales of Mobile Home for Occupancy as a Residency. The taxpayer sold a mobile home to be used as a residence of the buyer. Under the provisions of sections 6012.8 and 6012.9, the applicable tax is a use tax on the taxpayer. If all of the other provisions of a fixed price contract under section 6376.1 are met, the fact that the taxpayer is a "retailer consumer" and may not charge tax reimbursement does not prevent the exemption from applying.

The taxpayer's cost worksheet shows the tax computed at the old rate and is passed on to the buyer at the old rate under the contract price. Since there was no provision in the contract which allows the taxpayer to increase the price of the mobile home due to the tax increase, the cost worksheet together with the contract/disclosure statement satisfies the requirement that the tax be fixed. 1/14/97.