NDAC 81-04.1-04-32
Manufactured homes - Sales and rentals
Cite as N.D. Admin. Code § 81-04.1-04-32
Leasing or renting manufactured homes for nonresidential purposes is subject to sales tax. A
manufactured home dealer using a manufactured home as an office must pay sales or use tax based
on the dealer's cost. Sales tax is applied on the lease or rental of a new manufactured home at a
reduced rate. The lease or rental of a used manufactured home is not subject to sales or use tax.