North Dakota – Application of Sales and Use Tax for Manufactured or Mobile Homes Amended

SALT Report 2259 – The North Dakota State Legislature amended legislation regarding the application of sales and use tax on manufactured homes. The language of the bill reflects that a 3% tax will be imposed on the dealer’s cost of purchasing the manufactured homes (formerly, mobile homes) sold in conjunction with installation in North Dakota if tax has not previously been paid.

In addition, the use tax language has been amended to reflect that a manufactured home that is removed from North Dakota for installation in another state is not considered stored, used, or consumed in North Dakota.

This Bill is effective after June 30, 2013.

For Further Information

North Dakota State Legislature – SB 2090, Laws 2013