Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 9 - Mobile and Manufactured Homes (280-RICR-20-70-9)
Section 280-RICR-20-70-9.5 - Mobile and Manufactured Homes
Universal Citation: 280 RI Code of Rules 20 70 9.5
Current through September 18, 2024
A. "Mobile and manufactured home" means a detached residential unit designed:
1. For a long term occupancy and containing
sleeping accommodations, a flush toilet, and a tub or shower bath and kitchen
facilities, and having both permanent plumbing and electrical connections for
attachment to outside systems;
2.
To be transported on its own wheels or on a flatbed or other trailer or
detachable wheels; and
3. To be
placed on pads, piers, or tied down, at the site where it is to be occupied as
a residence complete and ready for occupancy, except for minor and incidental
unpacking and assembly operations and connection to utilities
systems.
B. Mobile and manufactured homes as defined above are exempt from the sales and use tax. Mobile and manufactured homes contemplated by R.I. Gen. Laws Chapter 31-44 are of the types located in a mobile home and/or manufactured home park and therefore do not include modular homes.
Disclaimer: These regulations may not be the most recent version. Rhode Island 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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