Idaho § 63-3606 - New manufactured home
Full text of Idaho Idaho Statutes § 63-3606 — New manufactured home, with citation guidance and answers to common questions.
§ 63-3606. New manufactured home
(1) The term "new manufactured home" means a manufactured home, as defined in section 39-4105 , Idaho Code, that is sold for the first time at retail. The sale of a new manufactured home by a licensed manufacturer to a licensed retailer who provides a valid resale certificate is exempt from sales and use tax under this chapter. The term "new manufactured home" includes all components incorporated in such manufactured home at the time of manufacture and remaining unchanged at the time of the original retail sale thereof.
(2) Furniture, fixtures, furnishings, appliances and attachments not incorporated as component parts of the manufactured home at the time of manufacture shall be subject to the sales and use tax separately and distinctly from the sales price of a new manufactured home at the time of its first retail sale. Items incorporated into the new manufactured home as component parts by the manufacturer are taxed at the same rate as the new manufactured home.
[63-3606, added 1965, ch. 195, sec. 6, p. 408; am. 1976, ch. 297, sec. 1, p. 1025; am. 1986, ch. 30, sec. 9, p. 92; am. 2021, ch. 31, sec. 1, p. 73.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-3606
What does Idaho Statutes § 63-3606 cover?
Section 63-3606 ("New manufactured home") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 63-3606?
A common citation format is "Idaho Statutes § 63-3606" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 63-3606 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.