TallyIDAHOLegislative Tracker
H00322021 Regular SessionSigned 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
▶ Show statement of purpose

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