HF 1460

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to sales and use tax; modifying sourcing rules for modular and
manufactured homes; amending Minnesota Statutes 2006, section 297A.668, by
adding a subdivision.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2006, section 297A.668, is amended by adding a
subdivision to read:

new text begin Subd. 8. new text end

new text begin Manufactured and modular housing. new text end

new text begin (a) Notwithstanding other
subdivisions of this section, a sale of a manufactured or modular home shall be sourced to
the site where the housing is first set up or installed.
new text end

new text begin (b) For purposes of this section, "manufactured home" has the meaning given
in section 327.31, subdivision 6. For purposes of this section, "modular home" means
a building or structural unit that has been substantially manufactured or constructed,
in whole or in part, at an off-site location, with the final assembly occurring on-site
alone or with other units and attached to a permanent foundation site and occupied
as a single-family dwelling. Modular home construction must comply with applicable
standards adopted in Minnesota Rules authorized under chapter 16B. A modular home
does not include a structure subject to the requirements of the National Manufactured
Home Construction and Safety Standards Act of 1974 or a manufactured home.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2007.
new text end