Sales & Use Tax Directive 13-3

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This Directive sets out information on Session Law 2013-316, effective January 1, 2014, which amends N.C. Gen. Stat. § 105-164.4(a)(8) and provides the 4.75% general State rate of sales and use tax applies to the sales price of each modular home sold at retail, including all accessories attached to the modular home when it is delivered to the purchaser. N.C. Gen. Stat. § 105-467(a) provides that the sale of a modular home is not subject to local and transit sales and use taxes. Prior to January 1, 2014, each modular home sold at retail, including all accessories attached to the modular home when it is delivered to the purchaser, is subject to the 2.50% State rate of tax.