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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
V
580.0000 Vehicles
Annotation 580.0275
(a) Generally
580.0275 Mobile Home Location Value. If the purchaser is buying not only the mobile home but the lease interest to a specific space the portion of the selling price of that leasehold interest should be excluded from the measure of tax. The price for such rights should be separately stated. 7/6/76.