Important Notice: Manufactured Homes and Modular Homes Fifty Percent (50%) Exemption

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This document serves as notice that effective September 1, 2014, for sales on or after that date, N.C. Gen. Stat. § 105-164.13(64) exempts fifty percent (50%) of the sales price of a manufactured home or modular home sold at retail, including all accessories attached when delivered to the purchaser. Effective January 1, 2014, Session Law 2013-316 amended N.C. Gen. Stat. §§ 105-164.4(a)(1a) & 105-164.4(a)(8) to provide the general 4.75% State rate of sales and use tax applies to the sales price of each manufactured home or modular home sold at retail, including all accessories attached to the manufactured or modular home when it is delivered to the purchaser. N.C. Gen. Stat. § 105-467(a) continues to provide that the sale of a manufactured home or modular home is not subject to local and transit sales and use taxes.

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