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Business Taxes Law Guide—Revision 2024
Transactions and Use Tax Annotations
815.0000 Construction Contractors—Regulation 1826
Annotation 815.0010
815.0010 Factory-Built Housing and Mobile Homes. Special rules apply to the sale and use of factory-built school buildings, factory-built housing, and mobile homes used as residences. The purchaser/dealers of these items are liable for the district use tax. Also by virtue of making regular deliveries into the purchaser's districts, the dealers are engaged in business in those districts. As a result, the purchaser/dealers are required to collect the district use tax at the rate in effect in the districts into which the purchaser/dealers deliver and/or install these structures. 4/12/93.