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Committee reviews amendment expanding sales‑tax exemption for manufactured homes
Summary
The House Committee on General and Housing discussed H757’s amendment to expand the sales‑tax exemption for manufactured homes sold by bill of sale from 40% to 90% to produce comparable effective tax treatment with property transfer tax; counsel said the change reduces administrative burden for the Department of Taxes and preserves the bill’s core goals.
The House Committee on General and Housing on March 13 discussed an amendment to H757 that expands a sales‑tax exemption for manufactured homes sold under a bill of sale from 40% to 90%, creating an effective tax rate comparable to the property transfer tax.
Legislative counsel and a Ways and Means presenter told members the strike‑all amendment keeps the committee’s goals while avoiding a costly change to how the Department of Taxes administers the property transfer tax. "So they will get a 90% exemption from the sales tax for manufactured homes sold under a bill of sale," the presenter said, adding the change preserves the same…
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