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Arkansas Code Title 26. Taxation § 26-52-802. Sale of manufactured, modular, or mobile homes

Current as of March 28, 2024 | Updated by Findlaw Staff

(a) Whether from an established business or by a licensed retailer, every person selling manufactured homes or modular homes in this state shall obtain a permit and report and remit to the Secretary of the Department of Finance and Administration as provided in this chapter, together with:

(1) Copies of invoices, sales, tickets, or bills of sale reflecting the dates of all sales of the new manufactured homes or modular homes;

(2) The purchaser's name and address;

(3) The make, year, model, serial number, and acquisition price of each manufactured home or modular home; and

(4) If applicable, the amount of tax collected from the purchaser.

(b) Upon the initial sale of a new manufactured home or modular home, the tax levied by this chapter shall be collected on sixty-two percent (62%) of the acquisition price of the new manufactured home or modular home.

(c) No tax shall be due on the sale of a mobile home or on a subsequent sale of a manufactured home or modular home, including any tax levied by this chapter or any other gross receipts tax levied by the state.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-52-802. Sale of manufactured, modular, or mobile homes - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-52-802/

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