Sec. 12-412c. Mobile manufactured home, modular or prefabricated home subject to sales tax when sold by manufacturer and subject to tax as a conveyance of realty when sold at its location in a mobile
Sec. 12-412c. Mobile manufactured home, modular or prefabricated home
subject to sales tax when sold by manufacturer and subject to tax as a conveyance
of realty when sold at its location in a mobile manufactured home park. (a) On or
after July 1, 1986, the sale of a new mobile manufactured home, and on or after July 1,
1993, the sale of a new modular or prefabricated home, from a manufacturer shall be
subject to sales and use taxes under this chapter, except that for purposes of said taxes
the sales price of such new mobile manufactured home or new modular or prefabricated
home shall be deemed to be seventy per cent of the manufacturer's sales price applicable
with respect to such sale. For the purpose of this subsection, "mobile manufactured
home" means a home at least twelve feet in width, which cannot proceed under its own
power, which is towed or placed on flatbed trucks to be taken to its destination and
which requires a limited duration oversize load permit in order to be transported on the
highways of this state, and a "new modular or prefabricated home" means a modular
or prefabricated home, as defined in section 21-85, which has not been previously sold
or occupied as a dwelling unit.
(b) On or after July 1, 1986, the resale of any mobile manufactured home located
in a mobile manufactured home park licensed pursuant to chapter 412 or located on a
single-family lot as a permitted nonconforming use or as otherwise permitted by the
zoning regulations of the municipality in which the home is located, and on or after July
1, 1993, the resale of any modular home, shall be exempt from the sales and use taxes
imposed by this chapter and shall be taxed as a conveyance of realty in accordance with
the provisions of chapter 223.
(P.A. 85-512, S. 8; P.A. 86-310, S. 2, 4; P.A. 88-364, S. 20, 123; P.A. 93-332, S. 3, 42.)
History: P.A. 86-310 added provision to Subsec. (a) that sale of new mobile manufactured home by a manufacturer
shall be subject to sales tax and for purposes of such tax, the sales price shall be deemed to be 70% of the manufacturer's
price applicable to such sale, effective July 1, 1986, and applicable to the assessment year in any municipality commencing
October 1, 1986, and each assessment year thereafter; P.A. 88-364 in Subsec. (a) corrected the word "loan" to read "load";
P.A. 93-332, S. 3, amended Subsec. (a) to apply to sales of new modular or prefabricated homes and defined "new modular
or prefabricated home" and amended Subsec. (b) to apply with respect to resale of modular homes, effective June 25, 1993,
and applicable on or after July 1, 1993.