Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-61A - Real estate excise tax
GENERAL INFORMATION AND TAXABILITY OF TRANSFERS
Section 458-61A-105 - Mobile and floating home sales
Current through Register Vol. 24-06, March 15, 2024
(1) Mobile homes. The transfer of a mobile home is subject to either real estate excise tax or sales/use tax, depending on the characteristics of the transfer, regardless of whether the mobile home is classified as real or personal property on the assessment rolls.
(2) Application of real estate excise tax. The real estate excise tax applies to the transfer of a mobile home that:
(3) Sales or use tax. Mobile home sales are subject to retail sales or use tax in the following instances:
(4) Used floating homes. The real estate excise tax applies to the transfer of a used floating home that is:
Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. 05-23-093, § 458-61A-105, filed 11/16/05, effective 12/17/05.