It depends on what the status of the home is when it is transferred. Is it
being sold off the dealer's lot, not attached to utilties or anything else?
If that is the case, it is considered personal property and the sales tax is
paid on it instead of the transfer tax, thus no return needs to be filed
with that as well. If the home is "set up" (connected to water, sewer,
electric, situated on blocks, etc.), then it is considered real property
even though the land might not be transferred with it. Then the transfer
tax is due and the return is required to be filed with the Bill of Sale.
Please call me if you want to discuss this further or what I may be able to
send to you in writing. My number is (802) 828-2542.
Sherry Barney, Tax Examiner
Vermont Property Transfer Tax
Property Valuation and Review
Vermont Department of Taxes
----- Original Message -----
From: "Kim Pombar" <[log in to unmask]>
To: <[log in to unmask]>
Sent: Friday, March 21, 2003 10:06 AM
Subject: Mobile homes
When a mobile home is sold a VT mobile home bill of sale and a PTTR needs to
be filed and the cost is $14.00 is this correct? I just had Ran-mar tell me
that it's not right. Is any where in writing that I could show him?