New York Releases Advisory Opinion on Modular Home Sales

Jan 18th, 2016

The New York Department of Taxation and Finance released an advisory opinion on the sourcing of modular home sales.

A modular home manufacturer sold modules to dealers and builders. Purchasers came to the manufacturer's factory to pick up the modules. The Department determined that, because tax is due when possession passes to the purchaser, the sales were subject to the state sales tax and the local sales tax of the factory location.

https://www.tax.ny.gov/pdf/advisory_opinions/sales/a15_52s.pdf