Kansas Retailers' Sales Tax
Sales of Used Mobile Homes
TO: All Mobile Home Dealers
FROM: Kansas Department of Revenue
Sales and Excise Tax Bureau
SUBJECT: Senate Bill No. 152
DATE: June 12, 1985
The 1985 Kansas Legislature has enacted Senate Bill No. 152 which amends K.S.A. 79-3606 to provide for a new exemption to the Retailers' Sales Tax Act. The legislation exempts the sales of used mobile homes from state and local sales and compensating use taxes. Effective July 1, 1985, the statute will read:
The following exemption from the tax imposed by this act:
"(dd) all sales of used mobile homes. As used in this subsection: (1) "Mobile homes" shall have the meaning ascribed thereto by K.S.A. 75-1226, and amendments thereto; and (2) "sales of used mobile homes" shall mean sales other than the original retail sale of such mobile homes."
K.S.A. 75-1226 reads:
"(e) 'Mobile home' means a factory built structure or structures more than eight (8) feet in width and more than thirty-six (36) feet in length, equipped with the necessary service connections for required utilities, having the plumbing, heating, air conditioning and electrical systems contained therein and made so as to be readily movable as a unit or units on its or their own running gear and designated to be used as a dwelling unit or units without a permanent foundation. The phrase 'without a permanent foundation' indicates that the support system is constructed with the intent that the mobile home placed thereon my be moved from time to time at the convenience of the owner."
As stated above, this legislation becomes effective July 1, 1985. Thus, all sales of used "mobile homes" occurring on or after July 1, 1985, shall be exempt from state and local retailers' sales or compensating use taxes. Sales of new "mobile homes" will continue to be subject to the applicable state and local retailers' sales and compensating use taxes.
Should you have any questions concerning Senate Bill 152, you may direct you inquires to the Kansas Department of Revenue, Sales and Excise Tax Bureau, State Office Building, Topeka, Kansas 66625, or call 9913) 296-2461.
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