Manufactured Housing Practice Test

Which items must a dealer pay sales tax on, when not affixed to realty or units?

1. Window awnings

2. Skirting

3. Air conditioning units

4. All the above

The correct answer is: All the above

A dealer is required to pay sales tax on specific items that are not permanently affixed to realty or manufactured housing units. This includes window awnings, skirting, and air conditioning units. Window awnings, while they can provide benefit and protection to the dwelling, are not considered a permanent part of the structure unless they are physically attached in a manner that meets local regulations for permanence. Similarly, skirting, which encloses the space below the manufactured home, is essential for aesthetic and structural reasons but does not attach to the home in a manner that would categorize it as real property. Air conditioning units are typically viewed as appliances that can be installed or removed without altering the integrity of the structure. As these items are separately identifiable and not integrated into the real property, they are subject to sales tax when sold. Thus, all these items must be considered in the context of sales tax obligations, and the requirement for dealers to pay tax on them is consistent with the treatment of non-permanent fixtures and furnishings in manufactured housing.