Leasing or renting manufactured homes for nonresidential purposes is subject to sales tax. A manufactured home dealer using a manufactured home as an office must pay sales or use tax based on the dealer's cost. Sales tax is applied on the lease or rental of a new manufactured home at a reduced rate. The lease or rental of a used manufactured home is not subject to sales or use tax.

History: Effective June 1, 1984; amended effective July 1, 1985; July 1, 2016.

General Authority: NDCC 57-39.2-19

Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04