Mobile/Manufactured Homes

Tenn. Code Ann. Sections 55-1-105, 47-9-102 and 68-126-202,


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.



  • 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.


Have more questions? Submit a request


Please sign in to leave a comment.