Section 45 IAC 2.2-5-65 - Mobile homes; industrial residential structuresAuthority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 65.
(a) For the purpose of this regulation [45 IAC 2.2], "mobile home" means only a structure which:(1) Is transportable in one or more sections; and(2) Is eight body feet or more in width; and(3) Is thirty-two body feet or more in length; and(4) Is built on a permanent chassis; and(5) Is designed to be used as a dwelling, with or without a permanent foundation when connected to the required utilities.(b) If a structure does not meet each of the above conditions it does not qualify as a mobile home, however, it may still qualify for the reduced sales tax rate if all five of the following requirements are fulfilled and the structure constitutes an industrialized building to be used as a one or two family dwelling.(c) For the purpose of this regulation [45 IAC 2.2] an "industrialized building system" means only a structure which:(1) Must be wholly, or in substantial part, fabricated in an offsite manufacturing facility; and(2) Must be for use as a one or two family private residence; and(3) Must be manufactured or assembled for installation or assembly on a permanent foundation at the building site; and(4) Must be installed on a permanent foundation which transposes the load from the structure to the earth at a depth below the established frost line; and(5) Does not constitute an "open" system which is capable of inspection at the building site, and does not carry the inspection plate required of a "closed inspection".Department of State Revenue; Ch. 5, Reg. 6-2.5-5-29 a (010); filed Dec 1, 1982, 10:35 am: 6 IR 59