2007 House Bill 4009 (Revise "premanufactured modular building unit" use tax formula )

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• Introduced by Rep. Bruce Caswell on January 22, 2007, to define "premanufactured modular building unit" in the use tax law, and establish procedures for determining which components of the cost of such a structure are subject to the use tax paid by the retail purchaser. Note: Like sales tax, use tax is supposed to be levied on merchandise but not on labor, yet when a premanufactured building is sold the labor is already "built-in" to the retail price.
  • Referred to the House Tax Policy Committee on January 22, 2007.

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Introduced by Rep. Bruce Caswell on January 22, 2007. New Comment