N.D. Admin. Code 81-04.1-04-31
Manufactured homes, not sold in conjunction with installation, are tangible personal property subject to sales tax at a reduced rate on the gross receipts. Installation of a manufactured home includes any method established under North Dakota Century Code section 54-21.3-08. A manufacturer or seller who permanently attaches manufactured homes to a foundation or provides installation by any method established under North Dakota Century Code section 54-21.3-08 is subject to tax in the same manner as a construction contractor and is liable for tax based on the cost of materials to the manufacturer or seller.
Trade-ins are not to be deducted from the gross sales price prior to application of the sales tax.
A manufactured home that is sold and will be installed in another state is not subject to tax.
N.D. Admin Code 81-04.1-04-31
General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04