Form Gt-800047 - Taxation Of Mobile Homes In Florida (Page 2 of 3) in pdf

How will the mobile home be listed for tax purposes if a mobile home owner

permanently affixes his or her mobile home to land he or she owns with another

person?

When there are multiple owners of a mobile home and at least one of the owners is the

owner of the land where the mobile home is affixed, the property appraiser will list and tax

the mobile home as real property. Multiple owners can individually claim homestead

exemption only on their proportionate share of the total value of the mobile home and land.

How does sales tax apply to the repair of mobile homes classified as real property?

Sales tax applies to the repair of mobile homes classified and taxed as real property,

as provided in Rule 12A-1.051, Florida Administrative Code (F.A.C.), Sales to or by

Contractors Who Repair, Alter, Improve and Construct Real Property. For more

information, see the Building Contractors brochure (GT-800007) and the Mobile and

Manufactured Home Repairs and Improvements brochure (GT-800069).

Mobile Homes Taxed as Tangible Personal Property

If the owner of a mobile home that does not qualify as real property receives an

assessment for tangible personal property tax, can he or she cancel the

assessment by paying the previous year’s annual license tax and purchasing the

MH series sticker?

No. Paying the license tax after the property appraiser makes an assessment does not

cancel the assessment. Any mobile home that does not bear a current MH decal on

January 1 is tangible personal property and is taxed as such for that year.

What if the mobile home owner bought the MH decal but did not have it

properly affixed on January 1?

The mobile home owner may request relief from the tangible personal property tax when

the owner can provide documentation that the MH decal was purchased before January 1

of the current tax year.

Does the occasional or isolated sales tax exemption apply to mobile homes

classified as tangible personal property?

No. Any transfer of ownership of a mobile home classified as tangible personal

property or that has a MH decal is subject to sales and use tax.

Does sales tax apply to the repair of mobile homes classified as tangible personal

property?

Yes. Repairs and improvements to mobile homes classified as tangible personal property

or that have a MH decal are subject to sales tax and applicable discretionary sales surtax

on the total charge for the repairs and improvements, including materials and labor.

How does sales tax apply to appurtenances?

Appurtenances include items such as carports, sunrooms, utility sheds, furniture, freezers,

refrigerators, drapes, or air conditioner compressor or condenser units located outside the

mobile home.

Appurtenances that are sold by registered sales tax dealers, or by any person required to

be a registered dealer, in conjunction with the mobile home, are subject to sales tax and

applicable discretionary sales surtax.

Florida Department of Revenue, Taxation of Mobile Homes in Florida, Page 2

Form Gt-800047 - Taxation Of Mobile Homes In Florida Page 2