The term “modular building,” as defined in section 39-4301, Idaho Code, is a substantially complete building designed to be affixed to real property. The term “modular building,” includes all components incorporated in such modular building at the time of manufacture and remaining unchanged at the time of the original retail sale. Furniture, fixtures, furnishings, appliances, and attachments not incorporated as component parts of the modular building at the time of manufacture shall be subject to the sales and use tax separately and distinctly from the sales price of a modular building. Refrigerators, ranges, draperies, and wood burning stoves placed in the modular home by the manufacturer shall be deemed to be components incorporated into such modular building.
Idaho Code § 63-3605J
Modular building
Known as the The Idaho Sales Tax Act
The act spans §§ 63–63 (114 sections).
I.C., § 63-3606A, as added by 1971, ch. 213, § 1, p. 935; am. 1986, ch. 30, § 10, p. 84; am. 1996, ch. 46, § 1, p. 119; am. 2007, ch. 252, § 14, p. 737; am. and redesig. 2019, c…
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.