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Mobile Homes

Sales of new mobile homes are subject to the Maryland 6 percent sales and use tax and the rate is applied to 60 percent of the taxable price.

A mobile home is defined in Article 83B, Section 6-202 (g), Annotated Code of Maryland, as a structure with the following characteristics:

  • Transportable in one or more sections;
  • Eight or more body feet in width and 30 or more body feet in length;
  • Built on a permanent chassis; and
  • Designed to be used as a dwelling, with or without a permanent foundation, when connected to the required utilities.

The 60 percent taxable portion of the sales price of the first retail sale of a mobile home should be reported on line 2a of the sales and use tax return. The 6 percent tax being remitted should be reported on line 2b.

Sales of used mobile homes are exempt from the sales and use tax.

Links for Special Situations
Business Tax Types
Sales and Use Tax
Tax Information
Special Situations
  Tire Recycling Fee
  Flea Markets
  Purchases for Resale
  Sales of Food
  Out of State Purchases
  Modular Buildings
  Transient Vendors
  Medicine and Medical Equipment
  Janitorial Services
  Security Services
  Alcohol Sales Tax
  Bulk Sales Tax
  Mobile Homes
  Tax Included Sales
  Sales By Parent Teacher Organizations and Other Organizations
  Fabrication and Labor
  Bulk Vending Machine Sales
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