TallyIDAHOLegislative Tracker
H00322021 Regular Session Signed into law

Amends existing law to revise provisions regarding the applicability of the sales and use tax to manufactured homes.

SALES TAX -- Amends existing law to revise provisions regarding the applicability of the sales and use tax to manufactured homes.

IntroducedIn CommitteeFloor VoteEnacted
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This bill clarifies that the sale of a new manufactured home by a manufacturer to a retail dealer with a resale certificate is not subject to sales tax. It also clarifies language related to the sales taxation of manufactured home component parts.

house Chamber· Feb 3, 2021

House Third Reading

Passed
69 Yea
0 Nay
1 absentPassed by 69 votes
Republican
57 yea/0 nay
Democrat
12 yea/0 nay
Show all 69 voter names

ABSENT / NOT VOTING (1)

Reported Signed by Governor on March 12, 2021 Session Law Chapter 31 Effective: 07/01/2021