(a) Notwithstanding any other provisions of this chapter to the contrary, state tax equal to one-half (1/2) the rate of tax provided for in § 67-6-202 is levied on the gross receipts or gross proceeds from the retail sale of a manufactured home, including any accessories, parts, furniture, appliances, delivery fees, installation fees, and other additional or incidental items or services that are part of the sale of the manufactured home, whether or not separately billed.
Terms Used In Tennessee Code 67-6-216
Sale: includes the furnishing of any of the things or services taxable under this chapter. See Tennessee Code 67-6-102
State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
(b) As used in this section, “manufactured home” means a structure as defined in § 68-126-202.(c) The tax levied by this section shall apply whether or not the manufactured home is installed as an improvement to the realty.
