Sales Tax

The modular home sales tax is 50% of the “gross proceeds of sales. That term is defined in Code Section 12-36-2120(34) as: the manufacturer’s net invoice price of the modular home sold, including all accessories built in to the modular home at the time of delivery to the purchaser and not including freight or deposit on returnable materials. The formula applies to both off-frame and on-frame residential modular units.