US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3606.  NEW MANUFACTURED HOME. The term "new manufactured home" means a
manufactured home, as defined in section 39-4105, Idaho Code, which is sold
for the first time at retail. The term "new manufactured home" includes all
components incorporated in such manufactured home at the time of manufacture
and remaining unchanged at the time of the original retail sale thereof.
    Furniture, fixtures, furnishings, appliances and attachments not
incorporated as component parts of the manufactured home at the time of
manufacture shall be subject to the sales and use tax separately and
distinctly from the sales price of a new manufactured home. Refrigerators,
ranges, draperies, and wood burning stoves placed in the manufactured home by
the manufacturer shall be deemed to be components incorporated into such
manufactured home.