North Carolina Modular Home Sales Explained.

The manufactured home classification will no longer apply to modular home sales in North Carolina. As of January 1, 2004, the sale of a modular homes will have an applicable sales tax rate of 2.5%. Also, the tax will have no maximum ceiling. The sales price will now include the price of the home, the delivery charges (including deposits for carriers), and any accessories which come attached. If installation and construction charges are separately stated, they will remain nontaxable. (Directive No. SD-03-1, North Carolina Department of Revenue, October 15, 2003)

Posted on December 15, 2003