Georgia Manufactured Home Exemption Enacted

Georgia has enacted an exemption, effective July 1, 2018, that applies to 50% of the sales price of manufactured homes. A manufactured home is defined as a home built on a permanent chassis; designed for use as a dwelling; transportable in one or more sections; containing plumbing, heating, air-conditioning, and electrical systems; designed to have an angled roof; and designed to contain at least 650 square feet. The homes are required to be installed pursuant to code and will be converted to real property under Georgia law within 30 days of the retail sale.

Within 30 days of the sale of the manufactured home, the seller is required to file a copy of the Certificate of Permanent Location with the clerk of superior court. If the seller fails to do so, the revenue commissioner will recover from the seller 1.5 times the amount of the tax exempted.

If you have erroneously remitted taxes on qualifying manufactured homes, you may qualify for a tax refund. To apply for a tax refund with the Georgia Department of Revenue, Taxpayers should submit a ST-12 Claim for Refund form. A qualified tax attorney can assist with the execution of the application and potential questions or concerns that may arise in the process.

Jeanette Moffa is an attorney who concentrates on state and local taxes at Moffa, Sutton, & Donnini, P.A. She is also an adjunct professor and assistant editor to the American Bar Association’s The Sales and Use Tax Deskbook. For more information please call us at 888-966-8216.