SUT-45 - Trade-In of Manufactured Homes

If a used manufactured home is traded in for a new manufactured home, only the difference in the prices is taxable.

Additionally, if the used manufactured home is then sold to a consumer, and it can be documented that the used home was already charged Tennessee sales tax in a prior transaction, the sale is exempt. Therefore, if a used manufactured home is traded in on another used home on which tax was previously paid, no tax is due on the net.       

Reference: Tenn. Code Ann. §§ 67-6-216(a), 67-6-510(a), and 67-6-336.

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