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.