December 9, 1982
You inquire whether the Massachusetts sales tax applies to the sale of a used mobile home. The sale may be made by an individual owner or by a dealer. You state that the mobile home is permanently fixed on a site in a mobile home park managed by your company.
Massachusetts General Laws Chapter 64H, Section 2 imposes an excise upon sales at retail of tangible personal property in Massachusetts.
In Ellis v. Bd. of Assessors of Acushnet, 358 Mass. 473, 265 N.E. 2d 491 (1971), the Supreme Judicial Court held that a mobile home, which was located in a mobile home park licensed under Chapter 140, Section 32B of the General Laws and which had taken on the characteristics of a conventional home, was taxable for Massachusetts property tax purposes as real estate. In reaching its conclusion, the court considered that the frame of the mobile home was solidly attached to a 10" poured concrete foundation with a full cellar; the mobile home had no wheels, axles or hitching posts attached; and the taxpayers used and occupied the premises as their dwelling year round.
Based on the foregoing, it is ruled that the sale of a used mobile home which is permanently fixed on a site in a mobile home park is not subject to the Massachusetts sales tax.
Very truly yours,
/s/Daniel B. Breen
Daniel B. Breen
Acting Commissioner of Revenue