35 Miss. Code R. § 4-04-09-100
Current through June 25, 2024
Manufactured home (mobile home) is defined as a structure that is transportable in one or more sections and is built on a permanent chassis. A manufactured home is designed for use as a dwelling or office with or without a permanent foundation when connected to required utilities. The sale or lease of manufactured homes is taxed at the reduced rate of 3%.
35 Miss. Code. R. § 4-04-09-100