# WAC 458-61A-105: WAC 458-61A-105. Mobile and floating home sales

> Washington · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_105

## Section

- **Citation:** WAC 458-61A-105
- **Heading:** WAC 458-61A-105. Mobile and floating home sales
- **Jurisdiction:** Washington
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Administrative Code / Title 458 / Chapter 458-61A / Section 458-61A-105

## Text

(1) Mobile homes. The transfer of a mobile home is subject to either real estate excise tax or sales/use tax, depending on the characteristics of the transfer, regardless of whether the mobile home is classified as real or personal property on the assessment rolls.
(2) Application of real estate excise tax. The real estate excise tax applies to the transfer of a mobile home that:
(a) Is affixed to land by a foundation (post or blocks) and has connections for utilities;
(b) Is not required to be removed from the land as a condition of sale; and
(c) Has been subject to retail sales or use tax during a previous sale.
(3) Sales or use tax. Mobile home sales are subject to retail sales or use tax in the following instances:
(a) The initial retail sale of the mobile home;
(b) The sale from a dealer's lot of either a new or used mobile home;
(c) If the removal of the mobile from the land is a condition of the sale; or
(d) The mobile home is not affixed to the land by a foundation and does not have connections for utilities.
(4) Used floating homes. The real estate excise tax applies to the transfer of a used floating home that is:
(a) Constructed on a float used in whole or in part for human habitation as a single-family dwelling;
(b) Not designed for self-propulsion by mechanical means or for propulsion by means of wind; and
(c) Listed on the real property tax rolls of the county in which it is located and in respect to which tax has been paid under chapter 82.08 or 82.12 RCW.

## Nearby sections

- [WAC 458-61A-100 WAC 458-61A-100. Real estate excise tax — Overview](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_100.md)
- [WAC 458-61A-101 WAC 458-61A-101. Taxability of the transfer or acquisition of the controlling interest of an entity with an interest in real property located in this state](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_101.md)
- [WAC 458-61A-102 WAC 458-61A-102. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_102.md)
- [WAC 458-61A-103 WAC 458-61A-103. Transfers involving an underlying debt](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_103.md)
- [WAC 458-61A-104 WAC 458-61A-104. Assignments](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_104.md)
- [WAC 458-61A-105 WAC 458-61A-105. Mobile and floating home sales](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_105.md)
- [WAC 458-61A-106 WAC 458-61A-106. Sales of improvements to land, leases, and leases with option](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_106.md)
- [WAC 458-61A-107 WAC 458-61A-107. Option to purchase](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_107.md)
- [WAC 458-61A-108 WAC 458-61A-108. Contractor](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_108.md)
- [WAC 458-61A-109 WAC 458-61A-109. Trading/exchanging property and boundary line adjustments](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_109.md)
- [WAC 458-61A-110 WAC 458-61A-110. Relocation service—Two-deed process](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_110.md)
- [WAC 458-61A-111 WAC 458-61A-111. Easements, development rights, water rights, and air rights](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_111.md)
- [WAC 458-61A-112 WAC 458-61A-112. Mineral rights and mining claims](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_112.md)
- [WAC 458-61A-113 WAC 458-61A-113. Timber, standing](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_113.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_105. Check the current official text before relying on it. Not legal advice.