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BTLG Table of Contents > Transactions and Use Tax Annotations > 805.0000 Collection of Tax by Retailers > Annotation 805.0100

Transactions and Use Tax Annotations

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805.0000 Collection of Tax by Retailers—Regulation 1827

Annotation 805.0100

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805.0100 Installation of Mobile Home. A contract to furnish and install a mobile home is a construction contract. A construction contractor who installs a mobile home in a special tax district is regarded as being engaged in business in that district. The contractor is required to report the district tax applicable to that district. 11/18/93.