1. “Manufactured home” means a factory-built structure produced in accordance with the federal Manufactured Home Construction and Safety Standards Act and designed to be used as a dwelling unit.

2. “Mobile home” means a structure built in a factory prior to the enactment of the federal Manufactured Home Construction and Safety Standards Act and designed to be used as a dwelling unit.

3. “Modular home” means a factory-built structure produced in accordance to state or local construction codes and standards and designed to be used as a dwelling unit.

4. “Sales price” means the purchase price of the new manufactured home or modular home to be paid by the purchaser as set forth on the actual invoice or bill of sale, excluding transportation and delivery fees, installation fees, and other items or services that are to be included as part of the final sale of the manufactured home by the retailer before the consideration of a trade-in allowance or down payment in cash or otherwise.

1. Sales tax shall be calculated on sixty-two percent (62%) of the sales price of a new manufactured home or modular home. No tax is due on the sale of mobile homes or on the sale of used manufactured homes or modular homes.

2. The following are not included in the sales price for purposes of calculating the sales tax on the sale of new manufactured homes or modular homes: fees for transporting or delivering the manufactured home or modular home; installation fees, fees for services performed by or on behalf of the seller and billed by the seller to the purchaser, provided such services are not taxable services under Arkansas law.

3. Items of tangible personal property that are purchased for use in installing a manufactured or modular home are taxable, whether the property is purchased by the seller of the manufactured or modular home, a contractor who installs the home at the consumer's location, or a different contractor or subcontractor who installs specific property such as heating and cooling units. Sellers, contractors, or subcontractors who purchase property used in installation should pay tax to the seller of the property or self-assess tax as a withdrawal from stock on the purchase price of the property.

4. Sales of manufactured homes and modular homes are sourced in accordance with the sourcing rules provided in Ark. Code Ann. § 26-52-521 and GR-76.

1. The date of the sale;

2. The purchaser's name and address;

3. The make, year, model, serial number, and sales price; and

4. The amount of state and local tax collected from the purchaser.