New York Releases Advisory Opinion on Modular Home Sales

Monday, January 18th, 2016

 
 
A modular home.
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New York
Manufacturing

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


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TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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