2005 Idaho Code - 63-3606A — MODULAR BUILDING

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3606A.  MODULAR BUILDING. The term "modular building," as defined in
section 39-4105, 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.