Colorado Association of REALTORS | Sales Tax Exemption
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Sales Tax Exemption Tag

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Capitol Connection: February 15, 2019

House Bill 19-1011 Scope of Manufactured Homes Sales Tax Exemption ### Current law defines manufactured housing as factory-built residential structures designed to be installed on a permanent foundation. This definition limits the sales tax exemption, which previously applied to structures designed for occupancy in either temporary or permanent locations. HB19-1011 clarifies the scope and changes the definition to that of a manufactured home...