What is sales tax based on?

[Peggy]

Which figure is the sales tax based on -- is it the buyer's cost of the home? A dealer told me that it SHOULD be based on the dealer invoice amount, NOT the amount paid by the consumer, so which is correct?

[Dan F]

It depends on what state you reside. In CA It can be based on either. 60% of the sale price times your tax rate. or it can be based 75% of the dealers invoice times your tax rate. They come out close but the one based on the dealers invoice is lower in my case.

[rmurray]

Sales tax in GA...my state is based on the full selling price of the manufactured home and all items sold with it....The tax rate is that of the county the home is being delivered to....

Modular homes are taxed differently...The factory pays tax on the materials of the home as it is built and there is no separate tax at the time of sale...of course all addons must have sales tax added though...

[Dan O'Flaherty]

It depends on where the home is going. In NY many counties have different sales tax rates. The amount in NY is based on the sale price of the home.