Ohio § 5739.0210

§ 5739.0210.

(A) As used in this section and section 5739.02 of the Revised Code : (1) “ Manufactured home ” has the same meaning as in division (C)(4) of section 3781.06 of the Revised Code and includes all skirting, awnings, interior cabinetry, and other accessories and

attachments that are permanently attached to and incorporated as part of the home,

but does not include any furniture not permanently affixed to the home. (2) “ Manufacturer ,” “ remanufacturer ,” and “ distributor ” means a manufacturer, remanufacturer, or distributor of manufactured homes or mobile

homes. (3) “ Mobile home ” has the same meaning as in division (O) of section 4501.01 of the Revised Code and includes all skirting, awnings, interior cabinetry, and other accessories and

attachments that are permanently attached to and incorporated as part of the home,

but does not include any furniture not permanently affixed to the home. (4) “ New manufactured home ” and “ new mobile home ” means a manufactured or mobile home the legal title to which has never been transferred

by a manufacturer, remanufacturer, distributor, or new motor vehicle dealer to a purchaser

in this state who is not a manufacturer, remanufacturer, distributor, or new motor

vehicle dealer. (5) “ New motor vehicle dealer ” has the same meaning as in section 4517.01 of the Revised Code . (6) “ Used manufactured home ” and “ used mobile home ” means a manufactured or mobile home the legal title to which is being transferred

or previously has been transferred by an owner other than a new motor vehicle dealer. (B) Notwithstanding other sections of this chapter or Chapter 5741. of the Revised Code,

the tax levied under such chapters on the retail sales of manufactured homes and mobile

homes sold on or after January 1, 2000, shall be reported and paid as provided in

this section.  For purposes of this chapter and Chapter 5741. of the Revised Code, a manufactured

home or a mobile home sold on or after January 1, 2000, shall not be considered a

motor vehicle. (C)(1) The transfer of a used manufactured home or used mobile home on which the transfer

tax imposed by section 322.06 of the Revised Code has been paid shall not be considered a sale for purposes of this chapter or Chapter

5741. of the Revised Code and no tax required by this chapter or Chapter 5741. of

the Revised Code shall be paid on such transfer. (2) The taxes imposed by this chapter and Chapter 5741. of the Revised Code do not apply

to a new manufactured home or new mobile home that a dealer sells to the United States

government or to this state or any of its political subdivisions. (D) New motor vehicle dealers that purchase new manufactured homes or new mobile homes

from a manufacturer, remanufacturer, distributor, or another dealer shall not pay

the tax imposed by this chapter to the seller or vendor at the time of purchase. (E) When a new motor vehicle dealer sells a new manufactured home or new mobile home

to a purchaser, other than another new motor vehicle dealer purchasing such home for

subsequent sale by the dealer, the new motor vehicle dealer shall be the consumer

of such sale and shall remit the tax required by this chapter and Chapter 5741. of

the Revised Code.  The price on which the tax shall be paid is the aggregate value in money of anything

previously paid or delivered, or promised to be paid or delivered, by the new motor

vehicle dealer for that dealer's previous purchase of the new manufactured or mobile

home from a manufacturer, remanufacturer, distributor, or other new motor vehicle

dealer.  The price on which the tax shall be paid does not include any amount paid by a new

motor vehicle dealer as a refundable deposit for wheels and axles that are used to

transfer a new manufactured home or new mobile home to the dealer and to the person

who purchases the home from the new motor vehicle dealer to the extent the deposit

actually is refunded to the dealer, provided that the amount of the deposit is stated

separately from the consideration paid or delivered, or promised to be paid or delivered,

for the purchase of the home by the dealer.  The separate statement shall appear on the sales agreement or the initial invoice

or billing rendered by the manufacturer, remanufacturer, distributor, or other new

motor vehicle dealer to the new motor vehicle dealer that is the consumer of the home

for the purposes of this division.  The tax applies and shall be due from the dealer on the date the new manufactured

home or new mobile home is delivered to the purchaser, the date the purchaser remits

the full price for the manufactured home or new mobile home to the dealer, or, in

the case of a dealer-financed transaction, the date the purchaser completely executes

the financing for the new manufactured home or new mobile home, whichever date occurs

first.  The tax shall be paid at the rate in effect in the county where the new manufactured

home or new mobile home is to be titled to the purchaser. (F) A new motor vehicle dealer shall not charge a tax under this chapter or Chapter 5741.

of the Revised Code to the purchaser of a new manufactured home or a new mobile home,

but may pass the tax through to the purchaser as part of the dealer's cost of the

new manufactured home or new mobile home. (G) A person performing repairs or improvements to a manufactured home or a mobile home

shall be considered the consumer of all property used in the performance of the repairs

or improvements and shall not be considered to be making sales of the repairs or improvements.