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PUBLICATION 146 | APRIL 2014 - page 10 / 38





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Mobilehomes “Mobilehomes,” sometimes referred to as manufactured homes, are structures:

  • Designed to be movable in one or more sections; and

  • Equipped to contain one or two dwelling units.

They can be designed for use with or without foundation systems. “Manufactured home” is a relatively new term and meets the definition of a mobilehome. Since the Revenue and Taxation Code uses the term “mobilehome” for all such homes, for consistency this publication does likewise.

A sale of a mobilehome to an Indian purchaser who lives in Indian country and takes ownership and delivery in Indian country will not be exempt from tax if the mobilehome is used outside of Indian country more than one-half of the time in the first 12 months after the sale.

In Page 6 In this case, the buyer owes the use tax and is responsible for paying it by using:

  • Our website at www.boe.ca.gov by selecting New Registration, and then select Pay use tax, file an exemption or request a tax clearance. Once you have registered, you may pay any use tax due by filing your return. You can also register to report use tax in person at any of our field offices, or

  • A sales and use tax return, if the purchaser has a California seller’s permit.

For more information on mobilehomes and factory-built housing, see publication 47, Mobilehomes and Factory-Built Housing, and publication 9, Construction and Building Contractors.


When the lessee is an Indian residing in Indian country, neither sales nor use tax generally applies to leases of tan- gible personal property for any time period when the leased property is located and used in Indian country. Unless there is contrary evidence, it is assumed the use of the property by the Indian lessee is in Indian country if the lessor delivers the property to the Indian lessee in Indian country. However, use tax applies to leased vehicles registered with the DMV to the extent that the vehicles are used outside of Indian country.

Leases of vehicles and mobile transportation equipment

If you lease vehicles or mobile transportation equipment to Indian customers, please contact our Taxpayer Informa- tion Section for help regarding how tax applies and what documentation you need to claim an exemption from tax for your lease.


Your records must include documents to support each claimed exempt sale. For information on documenting sales to Indians who live in Indian country or Indian organizations, see Documenting Exempt Transactions. Please contact our Taxpayer Information Section for further assistance in providing the necessary documentation to establish that the sale of the vehicle, vessel, or aircraft took place in Indian country. You may also call our Consumer Use Tax Section directly at 1-916-445-9524.

Note: The following exemption certificates included at the end of this publication may be used to document exempt sales:

  • BOE-146-RES, Exemption Certificate and Statement of Delivery in Indian Country, and

  • BOE-146-TSG, Exemption Certificate- Property Used in Tribal Self-Governance and Statement of Delivery



APRIL 2014

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