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Sales and Use Tax on

GT-800069

R. 12/17

Mobile and Manufactured Home

Repairs and Improvements

Definitions

Fixture – An item that is an accessory to the realty, building, other structure, or to land that retains its

separate identity upon installation, but is permanently attached to the real property.

Real Property – The surface land, its improvements, and fixtures.

Tangible Personal Property – Personal property that may be seen, weighed, measured,

touched, or is in any manner perceptible to the senses.

How Does Tax Apply?

Whether the repairs or improvements to a mobile or manufactured home are taxable is dependent on

whether the home is assessed as real property or remains tangible personal property. A contractor or

any other person who makes repairs or improvements to a mobile or manufactured home is required to

determine the status of the home as real property or as tangible personal property. To make this

determination, check the decal that is on the home.



If the mobile or manufactured home has a RP (real property) decal, it is considered real property.

•

Repairs to the mobile or manufactured home or permanent attachments, including built-in

appliances, are treated as the repair of real property. Recording the RP decal number on a

contract, invoice, or other billing document will establish that the repair or improvement

performed was a repair or improvement to real property.

•

No sales tax or discretionary sales surtax is to be collected from the real property owner,

unless the contractor and the owner enter into a retail sales plus installation contract. See

brochure GT-800007, Sales and Use Tax on Building Contractors.

•

The contractor or repair person must pay sales tax and surtax on all materials and supplies

used to complete the repair or improvement, unless the contractor and the owner enter into

a retail sales plus installation contract.



If the mobile or manufactured home has a MH (mobile home) decal, repairs and improvements

are treated as repairs or alterations of tangible personal property, including repairs to the roof,

plumbing, and central air-conditioning system of the home.

•

Sales tax and surtax is to be collected from the mobile or manufactured home owner on the

total charge for the repair, including materials and labor. When the repair is made without

furnishing supplies or materials, the charge for labor only is not subject to sales tax or surtax.

See brochure GT-800010, Sales and Use Tax on Repair of Tangible Personal Property.

•

The contractor or repair person may purchase materials and supplies tax exempt for resale

to the home owner.

The repair or improvement to a mobile or manufactured home is treated as a repair or improvement

to tangible personal property, if the home does not have a decal.

Who Must Register to Collect Tax?

Any contractor or person who makes repairs or improvements to mobile or manufactured homes as

tangible personal property must register with the Department to collect and report sales tax and

surtax. Any contractor who performs retail sale plus installation contracts to repair or improve mobile

Florida Department of Revenue, Sales and Use Tax on Mobile and Manufactured Home

Repairs and Improvements, Page 1

Form Gt-800069 - Sales And Use Tax On Mobile And Manufactured Home Repairs And Improvements

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