Amends GS 105-164.13 to exempt from retail sales and use tax installation charges for a manufactured home or a modular home, provided the installation charges are separately stated and identified as such on the invoice, regardless of whether the home is being installed on property that is owned by the owner of the home.
Bill Summaries: S671 SALES TAX: MANUFACTURED HOMES.
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Bill S 671 (2017-2018)Summary date: Apr 6 2017 - View Summary