12-03-047  

  • WSR 12-03-047

    INTERPRETIVE STATEMENT

    DEPARTMENT OF REVENUE


    [ Filed January 11, 2012, 8:29 a.m. ]


    INTERPRETIVE STATEMENT ISSUED


         The department of revenue has issued the following excise tax advisory (ETA): ETA 3170.2012 Sales Tax Sourcing for Installed Manufactured and Modular Homes.

         This ETA provides guidance regarding the sourcing, for retail sales tax when a dealer/seller is responsible for installation of a manufactured or modular home on a home site.

         A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.

    Alan R. Lynn

    Rules Coordinator