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 bodyfeet 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.


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