Mobile/Manufactured Homes

AUTHORITY:
Tenn. Code Ann. Sections 55-1-105, 47-9-102 and 67 -6- 336 and 68-126-202,

DESCRIPTION:

Manufactured Home

• A manufactured home is any structure, transportable in one (1) or more sections, which, in the traveling mode, is eight (8) or more body-feet in width or forty (40) or more body feet in length, or when erected on site, is three hundred twenty (320) or more square feet, and which is 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, and includes self-contained plumbing, heating, air-conditioning and electrical systems.

Mobile Home

• A mobile home is different from a manufactured home in that a mobile home is the mobile home not erected on a permanent chassis. It is also any vehicle or conveyance, not self-propelled, designed for travel upon the public highways, and designed for use as a residence, office, apartment, storehouse, warehouse, or any other similar purpose.

REQUIREMENTS:

• Application for title only must be made through the County Clerk’s Office.
• The following Documents are required:
  • Multi-purpose, Noting of Lien and Duplicate Title Application – For Title Only Certificate of Title
  • Manufacturer’s Statement of Origin or Certificate of Origin

NOTES:

• A mobile home is subject to sales tax only the first time it is sold at one-half (1/2) of the sales tax rate. Subsequent sales do not require sales tax if evidence of payment of sales tax is provided.
• Manufactured and Mobile Homes are not required to be titled when affixed to real property.
• Liens on mobile homes that become real property are recorded with the County Register of Deeds.
• The sale of a new manufactured home is subject to sales tax at one half of the normal state sales tax rate.
• The sale of a used manufactured home is exempt from sales tax if the tax was paid upon the initial purchase of the structure.
• The clerk is not required to collect sales tax when issuing title to a used manufactured home, as long as the customer submits written proof that sales tax was previously paid.

RELATED TOPICS:
DE-TITLE
TITLE ONLY