Is There Sales Tax on Mobile Homes?

Many states apply a sales tax of some kind on mobile homes. Depending on the state, sales tax may apply to the initial purchase of a mobile home, the transfer of a title to a mobile home or repairs made to a mobile home.

Some states, such as Florida, impose a fixed sales tax percentage on the initial purchase of any mobile home, according to the Office of the Tax Collector of Lake County, Florida. This percentage, 6 percent, is in addition to a discretionary surcharge that a county may also levy.

If a Florida resident owns a mobile home affixed to any land that he also owns, then a property appraiser classifies the mobile home as real property. Florida law states that an owner who makes repairs on a mobile home classified and taxed as real property must pay sales tax on the repairs. The same is true of mobile homes that are classified as tangible personal property, explains the Florida Department of Revenue.

Other states, such as Texas, collect sales tax in the form of a percentage of a percentage of the sales price stated on the invoice, notes the Texas Comptroller of Public Accounts. Texas residents who utilize a mobile home, or manufactured home, purchased outside of Texas are also subject to the Manufactured Housing Use Tax.

In California, an owner of a mobile home pays sales tax or use tax when he purchases or resells his mobile home, as explained by the California State Board of Equalization.