Sales of mobile homes, manufactured homes and modular homes are not subject to municipal sales and use taxes, according to Tax Commissioner Dale Steager in a statement to the WVHI convention June 12, 2018.

However, sales of add-ons, such as appliances, furniture, etc. are subject to municipal sales and use taxes when the sale is sourced to a location that imposes a municipal sales and use tax.

He was asked whether Nitro’s sales tax applies when a retail dealer of manufactured housing located in Nitro sells a home.

The sales tax sourcing rules are set forth in W. Va. Code § 11-15B-14, 14a and 15. In my response, I mentioned TSD-434, copy attached , which discusses the sourcing rules.

In general, the transaction is sourced to the location where the tangible personal property is delivered, or taxable service is render, to the customer.

However, sales of mobile homes, manufactured homes and modular homes are not subject to municipal sales and use taxes. W. Va. Code § 11-15B-34(b). Sales of add-ons, such as appliances, furniture, etc. are subject to municipal sales and use taxes when the sale is sourced to a location that imposes a municipal sales and use tax.

Comprehensive review of Division of Labor MH program and procedure 2018

Overall sales tax guidance delivered to 2018 WVHI conference

Material related to recovering equipment costs from departed employees
Letter from Pullin, Fowler, Flanagan, Brown & Poe Re: Employer Provided Property
Company Property Return Cover letter
Company Property Receipt Form

Private home sales taxation

WVHI has always considered an occasional sale by a non-business to be exempt from sales tax. Below is a quote from a tax department informational flyer with its internet link.

Isolated Transactions - Sales of tangible personal property or taxable services by persons who are not in the business of making such sales, such as an individual selling his personal belongings or a law office selling its used furniture, are exempt from sales tax. Sales of tangible personal property may be made at yard sales without collecting sales tax provided such sales are held no more than 4 times per year and last no longer than 48 hours each. Persons who regularly and routinely sell goods at yard sales, flea markets or along the roadside are engaged in the business of selling. They must register with the State Tax Department and collect sales tax on such sales. Persons who are not engaged in the business of providing taxable services may also qualify for this exemption. For example, teenagers who occasionally mow lawns, baby sit or do odd jobs for their neighbors may be able to claim this exemption.

Click here for full article on prrivate home sales taxation.


New DMV procedures for retitling homes where the title is lost or gone

Lease 1 (communities)

Lease 2 (communities)

Law in 2017 that allows for retitling of manufactured housing

West Virginia sales tax calculations on manufactured home sales

Briefly: HUD statement on frost-free foundations

HUD guidance on application of Fair Housing Standards Act to the use of criminal records

Fire Marshal requirements for manufactured housing separation

Texas Bank wins decision to allow it to sue over the Consumer Finance Protection Bureau in Dodd-Frank Act

2012 Department of Health rules concerning manufactured housing parks

WEST VIRGINIA CODE
CHAPTER 21. LABOR.
ARTICLE 11A. NOTICE AND OPPORTUNITY TO CURE CONSTRUCTION DEFECTS.
This form, which should be used in modular sales, provides certain protections for the sellers in case a defect is found in the modular home, but only if the form is used in the transaction.

West Virginia’s state-sanction alternative dispute resolution program

West Virginia law on security deposits

Two important industry legal wins

New changes in oversize hauling permit in West Virginia

Sales tax rate on a repossessed manufactured home for resale

Corporate sponsorships likely are tax deductible

Follow this link to a simple guidance book on how retail center staff may deal with the federal Dodd-Frank Act.

Manufactured housing tax assessments:

§11-5-11. Mobile homes used by the owner for residential purposes and located on land not owned by the mobile homeowner.
Mobile homes used and occupied by the owner thereof exclusively for residential purposes and located on land not owned by the owner of the mobile home shall be assessed on the personal property books as Class II property.

§11-5-12. Mobile homes situate upon property owned by a person other than owner of mobile home.
Mobile homes situate upon property owned by a person other than the owner of the mobile home shall be classified as personal property whether or not said mobile home is permanently affixed to the real estate and, unless subject to assessment as Class II property under section eleven of this article or section two, article four of this chapter, shall be assessed as Class III or Class IV personal property, as may be appropriate in the circumstances.

A mobile home permanently attached to the real estate of the owner may not be classified as personal property if the owner has filed a canceled certificate of title with the clerk of the county commission and has recorded it in the same manner as deeds are recorded and indexed.

Fire protection the Legislature required in 2013 for floors in modular dwellings to avoid having to install sprinklers.
This applies only to the nine of 55 counties that have adopted the statewide building code. Those counties are:
Berkeley, Fayette, Greenbrier, Hampshire, Harrison, Jefferson, McDowell, Randolph, Raleigh, Randolph, east-central Berkeley, Jefferson, Hampshire in the Eastern Panhandle Fayette, Greenbrier, Raleigh in the south and southeast Harrison in the north McDowell, the southernmost county Randolph, east-central



The Division of Motor Vehicles had established a website to deal with manufactured housing issues of titling, transporting and conversion of homes to real property

State law concerning closing a manufactured housing community

State Tax Department interpretation of tax liability on the sale of a manufactured home in a rental community

2011 state law requiring lawsuits be filed first with the state board

Tax trade-ins


Tenancy time requirements for factory-built housing



DOL interpretations and determinations

Difference between and independent contractor and an employee

Flood-damaged homes

DOL interpretations and determinations

The state regulatory board’s position concerning what is required when a manufacturer wants to be involved in the installation or setup of a manufactured housing or a modular dwelling in West Virginia.

Manufactured Installation HUD Code Homes

Manufactured Installation Modular Homes



New state regulations announced involving blanket trip permit.

Mobile home permit changes

Application for mobile home blanket permit

Red Flag Policy Effective May 1, 2009

Manufactured Housing Act 2009

Manufactured housing rules, 2009

Tax rate on the sale of modular homes.

www.legis.state.wv.us/WVCODE/ChapterEntire.cfm?chap=11&art=22

Below are the permitting requirements and restrictions for hauling homes on West Virginia roads

Load Permit Requirements, 2009

Law banning discrimination of manufactured housing in counties and cities

Anti Discrimination Specific Code Section

Landlord-tenant rights law for manufactured housing

Landlord-tenant rights law for manufactured housing

Remedies for wrongful occupation of factory-built housing in West Virginia

Wrongful occupation remedies of factory-built housing law

The West Virginia sales tax guideline on the installation of factory-built homes

Guideline of installation of factory-built homes

West Virginia titling requirements for manufactured housing

Titling Code Provisions

Sales tax on factory-built homes and form

Sales tax on factory-built homes and form

The SAFE ACT mortgage loan licensing exemption adopted in West Virginia in 2009

SAFE Act exemption in WestVirginia

Public Service Commission rules require individual water meters in manufactured housing parks

Community rules PSC individual water taps

FEMA P-85 2nd edition” Protecting Manufactured Homes from Floods and other Hazards

www.fema.gov/library/viewRecord.do?id=1577

WV Flood Hazard Determination Tool

www.mapwv.gov/flood/

West Virginia regulation of homes damaged in flooding

Regulation of homes damaged in flooding