2006 House Bill 5873

Revise "premanufactured modular building unit" use tax formula

Introduced in the House

March 15, 2006

Introduced by Rep. Bruce Caswell (R-58)

To define "premanufactured modular building unit" in the use tax law, and establish procedures for determining which components of the cost of such a structure are subject to the use tax paid by the retail purchaser. Note: Like sales tax, use tax is supposed to be levied on merchandise but not on labor, yet when a premanufactured building is sold the labor is already "built-in" to the retail price.

Referred to the Committee on Tax Policy