Mobile Home Sales

The sales and use tax for the first retail sale of a mobile home is applied to only 60% of the taxable price, effective July 1, 1991.

For the purpose of this legislation, a mobile home defined in Article 83B, Section 6-202 (g), Annotated Code of Maryland, means a structure that is:

1. Transportable in one or more sections;
2. Eight or more body feet in width and 30 or more body feet length;
3. Built on a permanent chassis; and
4. Designed to be used as a dwelling, with or without a permanent foundation, when connected to the required utilities.

The 60% taxable portion of the sales price of the first retail sale of a mobile home should be reported on line 2a of the sales and use tax return. The 5% tax being remitted should be reported on line 2b.

Sales of used mobile homes have been exempt since January 1, 1989.