Which foundation type is the dealer not responsible for tax collection?

A dealer is typically responsible for collecting taxes on manufactured homes that are placed on a permanent foundation because these homes are often considered real property rather than personal property. This distinction affects tax obligations, as real property is subject to property taxes.

In contrast, homes on non-permanent foundations are generally treated as personal property. Since they are not affixed to the land in a permanent manner, they are typically subject to different tax statutes, often making it the homeowner's responsibility to handle the relevant taxes. This is why a dealer might not be responsible for tax collection concerning a non-permanent foundation.

Masonry foundations generally indicate a permanent structure, further affirming the dealer's tax responsibilities in those situations.

As for "all foundation types," it is incorrect since tax collection responsibilities vary based on whether the foundation is permanent or non-permanent. Thus, it is the permanent foundation for which the dealer is responsible for tax collection, not the non-permanent type.