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Committee hears HB 134 to change sales-tax treatment for manufactured homes; local governments warn of revenue loss

2222252 · February 3, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

HB 134 would change how manufactured homes are taxed by excluding a labor component from sales tax, creating parity with stick-built homes, and includes a June 2030 sunset. County officials warned the change would shift local sales tax revenue away from local governments.

The sales-tax subcommittee heard House Bill 134, a proposal to change how manufactured homes are taxed at the time of sale by excluding the tax on the labor component (the bill text treats roughly 40% of the sale as labor). The author said the change would align tax treatment more closely with stick-built housing and argued it would support affordable homeownership.

Committee members asked…

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