Prebuilt housing-Housing which qualifies either as:
Prebuilt housing builder-A person, including a prebuilt housing manufacturer, that makes a prebuilt housing sale to a prebuilt housing purchaser.
Prebuilt housing manufacturer-A person who manufactures prebuilt housing for sale to a prebuilt housing builder or prebuilt housing purchaser.
Prebuilt housing manufacturer's selling price-
Prebuilt housing purchaser-A person who purchases prebuilt housing in a transaction and who intends to occupy the unit for residential purposes in this Commonwealth.
Prebuilt housing sale-A sale of prebuilt housing to a prebuilt housing purchaser, including a sale to a landlord, without regard to whether the person making the sale is responsible for installing the prebuilt housing or whether the prebuilt housing becomes real estate on installation. Temporary installation by a prebuilt housing builder for display purposes of a unit held for resale will not be considered occupancy for residential purposes.
Purchase price-The purchase price of prebuilt housing shall be 60% of the prebuilt housing manufacturer's selling price. A prebuilt housing manufacturer of prebuilt housing that elects to precollect tax from the prebuilt housing builder shall have the option to collect tax on 60% of the prebuilt housing manufacturer's selling price or on 100% of the actual cost of the supplies and materials used in the manufacture of prebuilt housing.
Used prebuilt housing-Prebuilt housing that was previously subject to a prebuilt housing sale to a prebuilt housing purchaser.
61 Pa. Code § 31.33
The provisions of this § 31.33 issued under section 270 of the Tax Reform Code (72 P. S. § 7270).