Manufactured homes

Manufactured homes, not sold in conjunction with installation, are tangible personal property subject to sales tax at a reduced rate on the gross receipts. Installation of a manufactured home includes any method established under North Dakota Century Code section 54-21.3-08. A manufacturer or seller who permanently attaches manufactured homes to a foundation or provides installation by any method established under North Dakota Century Code section 54-21.3-08 is subject to tax in the same manner as a construction contractor and is liable for tax based on the cost of materials to the manufacturer or seller. Trade-ins are not to be deducted from the gross sales price prior to application of the sales tax. A manufactured home that is sold and will be installed in another state is not subject to tax.