New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter A - Sales And Use Taxes
Part 544 - Mobile Homes And Factory Manufactured Homes
Section 544.2 - Definitions

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 544.2

Current through Register Vol. 46, No. 12, March 20, 2024

Tax Law, §§ 1101(b)(10); 1101(b)(11) and Executive Law, § 400-c)

(a) A mobile home is a structure which is:

(1) a type of manufactured housing; and

(2) not self-propelled; and

(3) transportable in one or more sections, that may be:
(i) folded, collapsed or telescoped when being towed and later expanded to provide additional cubic capacity, or

(ii) separately towable and designed to be joined into one integral structure capable of being again separated into the sections for repeated towing; and

(4) built on a permanent chassis, comprised of frame and wheels, that is to be connected to utilities; and

(5) designed to be used as a permanent dwelling with or without permanent foundation; and

(6) used for residential or commercial purposes.

(b) The term mobile home includes structures commonly called double wides.

(c) The term mobile home does not include:

(1) structures designed and constructed primarily for temporary living quarters, recreation, camping or travel; or

(2) furniture, fixtures, furnishings, appliances, attachments or similar tangible personal property not incorporated as component parts of a mobile home at the time of manufacture.

(d) A new mobile home is a mobile home which is sold for the first time at retail including all components incorporated into such mobile home at the time of manufacture and remaining unchanged at the time of the first retail sale thereof.

(e) A factory manufactured home is a structure which is not a mobile home and which is designed primarily for residential occupancy which is constructed by a method or system of construction whereby the structure or its components are:

(1) wholly or in substantial part manufactured in manufacturing facilities; and

(2) intended or designed for permanent installation, or assembly and permanent installation, on a building site.

(f) A used mobile home is a mobile home previously purchased at retail. Floor models, demonstrators, etc., not previously sold at retail, are not used mobile homes.

Disclaimer: These regulations may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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