# Idaho Code § 63-3605J: 63-3605J MODULAR BUILDING

> Idaho · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C36_S63-3605J

## Section

- **Citation:** Idaho Code § 63-3605J
- **Heading:** 63-3605J MODULAR BUILDING
- **Jurisdiction:** Idaho
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Idaho Code / Title 63 / Chapter 36 / Section 63-3605J

## Text

63-3605J. Modular building. The term "modular building," as defined in section 39-4301, Idaho Code, is a substantially complete building designed to be affixed to real property. The term "modular building," includes all components incorporated in such modular building at the time of manufacture and remaining unchanged at the time of the original retail sale. Furniture, fixtures, furnishings, appliances, and attachments not incorporated as component parts of the modular building at the time of manufacture shall be subject to the sales and use tax separately and distinctly from the sales price of a modular building. Refrigerators, ranges, draperies, and wood burning stoves placed in the modular home by the manufacturer shall be deemed to be components incorporated into such modular building.

History:

[(63-3605J) 63-3606A, added 1971, ch. 213, sec. 1, p. 935; am. 1986, ch. 30, sec. 10, p. 93; am. 1996, ch. 46, sec. 1, p. 120; am. 2007, ch. 252, sec. 14, p. 750; am. and redesig. 2019, ch. 320, sec. 10, p. 956.]

## Nearby sections

- [Idaho Code § 63-3601 63-3601 TITLE OF ACT.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C36_S63-3601.md)
- [Idaho Code § 63-3602 63-3602 DEFINITIONS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C36_S63-3602.md)
- [Idaho Code § 63-3603 63-3603 FARMING.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C36_S63-3603.md)
- [Idaho Code § 63-3604 63-3604 IN THIS STATE — IN THE STATE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C36_S63-3604.md)
- [Idaho Code § 63-3604B 63-3604B INCLUDES AND INCLUDING.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C36_S63-3604B.md)
- [Idaho Code § 63-3605C 63-3605C LOGGING.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C36_S63-3605C.md)
- [Idaho Code § 63-3605E 63-3605E MARKETPLACE FACILITATOR.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C36_S63-3605E.md)
- [Idaho Code § 63-3605H 63-3605H MINING.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C36_S63-3605H.md)
- [Idaho Code § 63-3605J 63-3605J MODULAR BUILDING.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C36_S63-3605J.md)
- [Idaho Code § 63-3605L 63-3605L MOTOR VEHICLE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C36_S63-3605L.md)
- [Idaho Code § 63-3606 63-3606 NEW MANUFACTURED HOME.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C36_S63-3606.md)
- [Idaho Code § 63-3606C 63-3606C NEW PARK MODEL RECREATIONAL VEHICLE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C36_S63-3606C.md)
- [Idaho Code § 63-3607 63-3607 PERSON.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C36_S63-3607.md)
- [Idaho Code § 63-3607A 63-3607A PRIMARY OR PRIMARILY.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C36_S63-3607A.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C36_S63-3605J. Check the current official text before relying on it. Not legal advice.