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

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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in_modularandmanufactured_homes_50percent_exemption.pdf

PDF • 115.38 KB - June 13, 2018
Sales & Use Tax

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North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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https://www.ncdor.gov/important-notice-manufactured-homes-and-modular-homes-fifty-percent-50-exemption